Taxes in Mongolia

The Mongolian Tax Administration, including the General Department of Taxation (MTA/GDT), administers national taxes through tax offices in the aimags and the capital. Customs duties are handled by the Customs General Administration, while local Citizens' Representatives' Khurals set certain local rates within legal limits. Taxpayers commonly use etax.mta.mn for registration, electronic filing, certificates, payment history, corrections and requests. Ebarimt and ebarimt.mn provide electronic receipts and invoices. The Mongolian original laws take priority; some English translations on Legalinfo are unofficial. Individuals with taxable income from Mongolia are generally taxpayers. A person is usually tax-resident when they stay in Mongolia for at least 183 days during any twelve consecutive months or when at least half of their total taxable income is in or from Mongolia. The relevant days are calculated using the current and preceding tax years. Non-residents generally pay tax on Mongolia-earned or Mongolia-derived income. Employment, business and property income is generally taxed at 10%; gross proceeds from an immovable-property sale at 2%; art and sports awards at 5%; lottery, gambling and quiz income at 40%; non-resident income at 20%; and qualifying publicly traded interest or dividends at 5%. A resident may claim a foreign-tax credit, limited to the lower Mongolia or foreign tax amount, calculated separately by country with supporting evidence. An annual basic personal-income-tax discount ranges from MNT 240,000 for taxable income up to MNT 6 million to zero for taxable income of at least MNT 36 million. The intermediate annual amounts are MNT 216,000 for MNT 6–12 million, MNT 192,000 for MNT 12–18 million, MNT 168,000 for MNT 18–24 million, MNT 144,000 for MNT 24–30 million and MNT 120,000 for MNT 30–36 million. Further deductions or discounts can apply to qualifying costs such as a first home, a mortgage, tuition, renewable-energy equipment or residence in a remote aimag. Local Khurals may provide fixed regimes for certain micro-business or transport activities within statutory limits, and qualifying business income may use a simplified 1% regime. A company incorporated under Mongolian law is resident for corporate tax purposes. A foreign entity can also be resident when its governing body is in Mongolia. Resident companies generally include Mongolian, Mongolia-source and foreign income in the tax base, while non-residents are taxed on Mongolia or Mongolia-source income. Documented deductible expenses reduce taxable corporate income. Corporate income tax is generally 10% on taxable income up to MNT 6 billion and MNT 600 million plus 25% of the excess above MNT 6 billion. Separate rates apply to categories such as royalties, dividends, interest, immovable-property transfers, lottery income and representative-office or other non-resident income. A qualifying 1% regime can apply to taxable income up to MNT 300 million. A separate simplified regime may apply where the previous year's sales were below MNT 50 million, subject to application in the third quarter and exclusions including VAT withholding and mining, alcohol, tobacco and petroleum activities. Value-added tax, or VAT, applies to imports and to many goods, work and services supplied in Mongolia. A business generally becomes liable to register when sales reach MNT 50 million; domestic non-import sales below that annual threshold are generally exempt. The standard rate is 10%, while qualifying exports and specified international transport or services can be zero-rated. Input VAT on qualifying domestic and imported purchases can be credited against output VAT when invoice or receipt evidence is available. Excess credit may be carried forward, offset or refunded, and a refund or overpayment review generally takes up to 20 working days. Ebarimt and electronic invoices are central evidence for these transactions. Tourists may use the Tax-Free process through Ebarimt and the airport for qualifying purchases of at least MNT 500,000 including VAT per receipt under official airport guidance. The city tax has applied since 1 June 2025. A purchaser-side charge can apply to alcohol, tobacco, hotels and resorts, restaurants and bars, car washes and vehicle services. The local Khural sets the rate between 0% and 2% within the legal framework, so the amount differs by location. A withholder separates the city-tax amount on the electronic receipt and generally pays it by the tenth of the following month, reports quarterly by the twentieth day of the first month after the quarter and files the annual report by 20 January. Other taxes and charges include excise and fuel taxes, customs duties, immovable-property tax, land fees, livestock-head tax, vehicle tax, firearms tax, mineral royalties and licence fees. Mining, customs, fuel, alcohol and tobacco activities can therefore have obligations that do not arise for an ordinary employee or service business. Social-insurance contributions are separate from taxes. Employers and other withholders generally transfer withheld personal-income tax by the tenth of the following month. Quarterly reports are generally due by the twentieth day of the first month after the quarter, and an annual personal return is usually due by 15 February of the following year. A foreign resident earning Mongolia-source income can obtain a tax identification number from a tax office, create an etax account, complete foreigner registration and log in by email or SMS. Companies generally make scheduled advance payments by the 25th of each month, submit quarterly reports by the twentieth day of the first month after the quarter and file the annual corporate statement by 10 February. Withholding tax transfers for companies are generally due within ten business days. Companies with previous-year taxable income of at least MNT 6 billion generally report quarterly; those at or below that level generally submit a first-half report by 20 July and an annual report by 10 February. A company with no activity still generally files an annual report by 10 February. Taxpayers have rights to information and advice, statutory relief, payment extensions where permitted, refunds or offsets of overpayments, authorized representation and participation during an audit. They must register where required, keep accurate books and electronic invoices, file returns, pay taxes, withhold amounts, retain evidence and cooperate electronically with the tax administration. Audits may be selected through tax-administration risk systems or carried out by specialized tax units. The general limitation period for reassessment, penalties, relief or exemption and loss carry-forward matters is four years. A taxpayer disputing a reassessed tax generally first applies to the relevant local or central Маргаан таслах зөвлөл according to jurisdiction. A complaint against a reassessment generally requires advance payment of 10% of the disputed reassessed tax, capped at MNT 100 million. The council's target decision period is 30 days and may be extended once for up to another 30 days. A court challenge generally must be filed within 30 days after the council decision. Tax treaties prevail over conflicting domestic rules, and the MTA treaty framework can support mutual-agreement procedures for treaty disputes. There is no universal filing fee identified, but late payment or underreporting can lead to interest, penalties and enforcement.