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{{Short description|
{{Use dmy dates|date=November 2021}}
{{Taxation}}
Officially, [[North Korea]] does not
Agricultural [[tax-in-kind]] introduced in 1947 was abolished in North Korea in 1966, as the process of [[Agriculture in North Korea|collectivization of North Korean agriculture]] ended.<ref name="Lee2001">{{cite book|first=Hy-Sang|last=Lee|title=North Korea: A Strange Socialist Fortress|url=https://books.google.com/books?id=6Rx8Q_cxqvkC&pg=PA70|year=2001|publisher=Greenwood Publishing Group|isbn=978-0-275-96917-2|page=70}}</ref>
Another form of tax in North Korea is periodic requirements for citizens to donate materials or [[Corvée|work free of charge]] on government projects.<ref name="HaggardNoland2011"/>
Special taxation laws also affect the [[special economic zones in North Korea]] (in particular the [[Kaesong Industrial Region]]) where foreign companies are allowed to operate. There is therefore [[corporate tax]] in North Korea, as outlined by the [[Processing Trade Law]], [[Lock Gate Law]] and [[Copyright Law of North Korea|Copyright Law]], and related legislation, including laws on [[tax evasion]].<ref name="loc"/> An estimate of this corporate tax in early 2000s was for 10–14%.<ref name="Manyin2012"/> North Korean workers there are subject to the usual indirect taxation: their wages are paid in hard currencies by foreign companies to the North Korean government, which then pays the workers in North Korean currency, minus the value of insurance taxes and socio-cultural fees.<ref name="Manyin2012">{{cite book|author=Mark E. Manyin|title=The Kaesong North-South Korean Industrial Complex|url=https://books.google.com/books?id=5WZWR1QssxEC&pg=PA11|date=18 October 2012|publisher=DIANE Publishing|isbn=978-1-4379-8844-4|pages=11–12}}</ref> A 2013 estimate of the taxes on individual [[Kaesŏng Industrial Region]] workers was 45% of their wages.<ref>{{Cite web|url=http://www.cnn.com/2013/04/09/business/north-korea-economy-explainer/index.html|title=How does North Korea make its money? - CNN.com|author=Susannah Cullinane|website=CNN|date=9 April 2013 |access-date=27 April 2016}}</ref>
Enterprises outside special economic zones make payments to the state based on their profits, essentially a form of [[corporate tax]]. As of 2018, after tax changes made in August 2016, the rate was progressive dependent on the level of profits, at a rate of up to 32.5% in released financial reports.<ref name=38north-20200508>{{cite news |url=https://www.38north.org/2020/05/mweiser050820/ |title=After the 2016 Party Congress: Lower Taxes, New Laws, More Human Rights Protection |last=Weiser |first=Martin |publisher=The Henry L. Stimson Center |work=[[38 North]] |date=8 May 2020 |access-date=10 May 2020}}</ref>
==References==
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