라선인민위원회 • Rason Special Economic Zone
North Korea Rason SEZ Tax Incentives Calculator
Assess corporate tax savings in the Rason Special Economic and Trade Zone (라선경제무역지대) in northeastern DPRK under the Rason SEZ Law. Formulates 14.0% corporate income tax, 0% customs duties on raw materials and export processing, and 5-year tax relief periods.
Project Scope & Financials
Rason SEZ Savings vs Mainland
Total Annual Savings $104,000 SEZ Advantage
CIT Paid in Rason (14%) $56,000 vs $100,000 Mainland (25%)
Customs Duty Saved $60,000 0% Duty in Rason
Comparative Financial Schedule
| Category | Mainland DPRK | Rason SEZ | Net Savings |
|---|---|---|---|
| Corporate Income Tax | $100,000 | $56,000 | $44,000 |
| Customs Duty on Raw Materials (~10%) | $60,000 | $0 (Exempt) | $60,000 |
| Local Land Lease Tariff (per sqm) | Standard State | SEZ Preferential | Reduced Rate |
| Total Direct Statutory Tax Savings | $160,000 | $56,000 | $104,000 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.