Officially, North Korea does not have domestic taxes and claims to be the world's only tax-free country.
[1][2] However, the North Korean government still collects revenue from its citizens in the form of hidden taxation through various sales taxes.
[4] The North Korean government, therefore, does collect revenue, in a manner which has been compared to a taxation system by international observers.
[3] Another form of tax in North Korea is periodic requirements for citizens to donate materials or work free of charge on government projects.
[8] Enterprises outside special economic zones make payments to the state based on their profits, essentially a form of corporate tax.