North Korea, is a sovereign state in East Asia constituting the northern part of the Korean Peninsula. Officially, its territory consists of the whole Korean Peninsula and its adjacent islands. Pyongyang is the nation’s capital and largest city. To the north and northwest, the country is bordered by China and by Russia along the Amnok (known as the Yalu in China) and Tumen rivers; it is bordered to the south by South Korea, with the heavily fortified Korean Demilitarized Zone (DMZ) separating the two. Nevertheless, North Korea, like its southern counterpart, claims to be the legitimate government of the entire peninsula.

The country faces several trade embargoes. Together with very limited access to the Internet, it is not feasible for most digital nomad setups.

Capital: Pyongyang

Currency: Noth Korean Won

Timezone: UTC+8,5

Corporate tax rate: 0% (foreign investment business: 10-25%)

Personal tax rate: 0% (4-20% for foreigners for income over 2000 Won)

Capital gains tax: 0%

VAT: 0%

Tax residence: 183 days rule: world income is taxed with some exceptions.

CFC Rules: No

Officially there are no taxes in North Korea. However, the Government levies some transactions income on sales of goods and services.

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