Mongolia Tax & Investment Guides
16 guides covering Mongolian taxation, flat 10% personal income tax, corporate income tax 25% standard (10% for small business), VAT 10% (0% exports), social insurance EE 11.5% + ER 12.5%, capital gains 10%, rental income 10%, property tax 0.6-1%, dividend WHT 10%, mining royalty regime, and key investment topics for 2026.
Personal Tax & Residency
Flat 10% IIT, 183-day residency rule, annual filing for all residents, DTTs with 40+ countries
Mongolia Personal Tax Guide 2026 — Flat 10% IIT, Social Insurance 11.5%
Mongolian personal income tax (IIT). Flat 10% rate on all taxable income, social insurance contributions at 11.5% EE, tax-free threshold for low-income earners, residency rules, and filing requirements for 2026.
Mongolia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, 40+ DTTs
Mongolian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with 40+ countries including China, Russia, South Korea, Japan, Singapore, UAE, and others.
VAT & Indirect Tax
VAT 10% standard rate, 0% exports, registration threshold ~50M MNT, digital tax compliance
Mongolia Tax Filing Guide 2026 — MTA Online Portal, Self-Assessment, Quarterly Instalments, TIN
filing taxes in Mongolia. MTA online portal, self-assessment returns, quarterly instalment payments, penalties for late filing, Taxpayer Identification Number (TIN), and compliance deadlines for 2026.
Mongolia VAT Guide 2026 — 10% Standard, 0% Exports, Registration Threshold ~50M MNT
Mongolian value-added tax (VAT). Standard rate 10%, zero-rate for exports, registration threshold approximately MNT 50 million annual turnover, e-invoicing system, exemptions, and compliance requirements for 2026.
Business & Corporate Tax
CIT 25% standard, 10% for small business, mining royalty regime, transfer pricing OECD, 40+ DTTs
Mongolia Business Registration Guide 2026 — State Registration Authority, LLC, JSC, Foreign Branch
registering a business in Mongolia. State Registration Authority, company types (LLC, JSC, Branch), MTA TIN registration, business operating licences, timelines, costs, and compliance requirements for 2026.
Mongolia Corporate Tax Guide 2026 — CIT 25% Standard, 10% Small Business, Mining Royalties
Mongolian corporate income tax. Standard CIT 25% for resident companies, 10% for small business (under MNT 1.5 billion revenue), mining royalty regime, branch tax 25%, capital allowances, and compliance for 2026.
Mongolia Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, 40+ DTTs, CFC, WHT
Mongolian cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation (3:1 debt-to-equity), double tax treaties with 40+ countries, CFC rules, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividends 10% WHT, capital gains at 10%, crypto treated as income, state pension system
Mongolia Capital Gains Tax Guide 2026 — CGT at 10%, Property, Securities, Business Assets
Mongolian capital gains tax. Capital gains are taxed as ordinary income at the flat 10% IIT rate for individuals or 25%/10% CIT for companies. No separate CGT rate. Exemptions for MSE-listed shares, principal residence relief, and compliance for 2026.
Mongolia Crypto Tax Guide 2026 — Taxed as Ordinary Income, MTA Guidance on Digital Assets
Mongolian cryptocurrency taxation. Crypto is taxed as ordinary income under Mongolian tax law. Disposal of digital assets triggers IIT at 10% or CIT at 25%/10%. Mining, staking, airdrops, and DeFi income are taxable. No specific crypto legislation, but general tax principles apply.
Mongolia Investment Income Guide 2026 — Dividends 10% WHT, Interest, Capital Gains
Mongolian investment income taxation. Dividend withholding tax 10% (final for residents), interest income 10% WHT, capital gains at 10%/25%, MSE share exemption, mutual funds, and Treasury bills for 2026.
Mongolia Pension Guide 2026 — State Pension, Social Insurance Fund, Retirement Age 60/55
Mongolian pensions. State pension under the Social Insurance Fund, retirement age 60 (men) / 55 (women), contribution-based benefits, minimum pension, voluntary savings, and retirement planning for 2026.
Property & Wealth Tax
Property tax 0.6-1% annual on assessed value, rental income at 10%, no annual wealth tax, inheritance tax at 10%
Mongolia Inheritance & Gift Tax Guide 2026 — Inheritance Tax at 10%, Gift Tax, Succession Law
Mongolian inheritance and gift tax. Inheritance tax at 10% for distant relatives and non-relatives (spouse/children exempt), gift tax at 10% on transfers exceeding MNT 10 million, succession under Mongolian Civil Code, wills, and probate for 2026.
Mongolia Property Tax Guide 2026 — Annual 0.6-1% on Assessed Value, Registration Fees
Mongolian property tax. Annual property tax at 0.6-1% of assessed value (residential 0.6%, commercial up to 1%), land fees, registration costs, capital gains on property, and compliance requirements for 2026.
Mongolia Rental Income Guide 2026 — Taxed at Flat 10%, Deductions, Property Expenses
Mongolian rental income taxation. Rental income taxed at flat 10% IIT for individuals, 25% CIT for companies. Allowable deductions for expenses, vacant property rules, WHT obligations, and compliance for 2026.
Mongolia Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Tax as Proxy
Mongolian wealth tax. Mongolia does not impose an annual net wealth tax. Property tax at 0.6-1% of assessed value serves as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge, no wealth-based levies for 2026.
Employment & Social Security
Social insurance EE 11.5%, ER 12.5% total 24%, pension 5.5%, health 2%, benefit 1.5%, job 0.5%, accident 0.5%
Mongolia Calculators (6)
Free calculators for Mongolian salary, tax, and personal finance.
Mongolia Salary
Net pay after flat 10% IIT, social insurance 11.5% EE.
Mongolia VAT
VAT 10% standard, 0% for exports.
Mongolia Corporate Tax
CIT 25% standard, 10% small business.
Mongolia Property Tax
Annual property tax 0.6-1% of assessed value.
Mongolia Social Insurance
EE 11.5% + ER 12.5% contributions.
Mongolia Income Tax
Flat 10% IIT calculator.