Not a Latitax destination
North Korea
Not a usable jurisdiction: UK and UN sanctions prohibit most financial dealings, and tax law is not published in any reliable form.
Income tax, top rate
UnverifiedUnknown
Personal income tax for citizens was declared abolished in 1974; foreigners are taxed under a separate foreigner income tax law whose current rates are not reliably published.
Source: No reliable primary or Big-4 source located; figures are best readings only · checked 2026-09-29Capital gains
UnverifiedUnknown
No reliable published rate.
Source: No reliable primary or Big-4 source located; figures are best readings only · checked 2026-09-29Corporate
Unverified25% (reported)
Reported rate for foreign-invested enterprises, with lower reported rates in special economic zones; not confirmed from an official source.
Source: No reliable primary or Big-4 source located; figures are best readings only · checked 2026-09-29Inheritance
UnverifiedUnknown
Source: No reliable primary or Big-4 source located; figures are best readings only · checked 2026-09-29Wealth tax
UnverifiedNone (reported)
Source: No reliable primary or Big-4 source located; figures are best readings only · checked 2026-09-29VAT
UnverifiedNo VAT (reported)
Reported to use turnover-type levies rather than VAT; unconfirmed.
Source: No reliable primary or Big-4 source located; figures are best readings only · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1No reliable primary or Big-4 source located; figures are best readings onlysecondary · checked 2026-09-29
- s2GOV.UK - Tax treatiesprimary · checked 2026-09-29