🇲🇳 Mongolia Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 20.0% Worldwide system

Corporate tax 25.0%

VAT 10.0% standard rate

Tax residency 183 days 26 tax treaties

Mongolia tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on worldwide income; non-residents on Mongolia-source income. Employment income uses progressive annual rates of 10%, 15%, and 20% at MNT 120 million and MNT 180 million thresholds (PwC, June 2026). Other common resident rates include 10% on dividends, interest, royalties and net gains on securities, 2% on gross proceeds from immovable property, and 5% on specified creative or sports income. Corporate income tax is 10% on the first MNT 6 billion of annual taxable income and 25% above (plus MNT 600 million on the portion over MNT 6 billion). Entities with annual revenue up to MNT 300 million may pay 1% CIT if not in excluded sectors. Standard VAT is 10%. Withholding on dividends, interest and royalties is generally 10% to residents and 20% to non-residents.
Top PIT rate: 20.0%
Corporate tax rate: 25.0%
VAT: 10.0%
Capital gains tax: 10.0% Net gains on movable property including securities are taxed at 10%; gross proceeds from immovable property at 2%. A 5% rate applies to dividends and interest on certain locally listed instruments.
Social security (employee): 11.5%
Social security (employer): 12.5%
Social security cap (annual): MNT 95,040,000
Dividend withholding: 10.0%
Interest withholding: 10.0%
Royalty withholding: 10.0%
Treaty count: 26

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
MNT 0	MNT 6,000,000,000	10.0%	$0 – $1,714,286
MNT 6,000,000,000	and above	25.0%	$1,714,286 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
MNT 0	MNT 120,000,000	10.0%	$0 – $34,286
MNT 120,000,000	MNT 180,000,000	15.0%	$34,286 – $51,429
MNT 180,000,000	and above	20.0%	$51,429 +

Social security

Social security brackets
Bracket min	Bracket max	Rate	USD equivalent
MNT 0	MNT 95,040,000	11.5%	$0 – $27,154

Days threshold: 183 days
Residency rules: An individual is resident if present in Mongolia for 183 or more days within any 12 consecutive months, or if 50% or more of total taxable income is earned or derived from Mongolia.
Exit tax: No
CFC rules: Yes From 2020, a foreign entity is a CFC when a Mongolian resident entity or permanently resident individual holds 50% or more of shares or voting rights (directly or through a chain) at any time in the year; the CFC is treated as a Mongolian resident except entities established for IPO purposes.

PwC Mongolia Tax Summary (accessed Oct 9, 2026) PIT/CIT/VAT, withholding, social insurance, residency, filing deadlines, CFC
PwC Mongolia — taxes on personal income (accessed Oct 9, 2026) Progressive employment PIT 10/15/20%; other income-type rates
PwC Mongolia — taxes on corporate income (accessed Oct 9, 2026) CIT 10% / 25% thresholds; 1% micro-entity rate; gross-basis income
PwC Mongolia — other taxes (accessed Oct 9, 2026) VAT registration thresholds; employer/employee social insurance rates and monthly cap
PwC Mongolia — group taxation (accessed Oct 9, 2026) CFC rules from 2020
PwC Mongolia — foreign tax relief and tax treaties (accessed Oct 9, 2026) List of 26 bilateral income tax treaties
Social Insurance Law of Mongolia (English) (accessed Oct 9, 2026) Employee premium rates; monthly contribution base capped at 10× minimum wage
KPMG Mongolia — Key Changes in Tax Legislation 2026 (accessed Oct 9, 2026) Cross-check current 2026 CIT/PIT; notes 2027 parliamentary amendments not yet in PwC brackets

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%