Source-cited draft: corporate income tax for Mongolia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Progressive CIT scale overview
Mongolia applies a progressive CIT scale to taxable income, with a 1% turnover-based rate for small businesses outside restricted sectors. Resident entities are taxed on worldwide income; non-residents on Mongolian-source income.
Small-business CIT rate
1% of revenue for entities with annual revenue up to MNT 300 million (excludes mining, petroleum, alcohol and tobacco)Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/taxes-on-corporate-income
CIT on first MNT 6 billion of taxable income
10%Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/taxes-on-corporate-income
CIT on taxable income over MNT 6 billion
MNT 600 million plus 25% of income over MNT 6 billionCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/taxes-on-corporate-income
Tax base
Aggregate annual taxable income; resident entities taxed on worldwide income, non-residents on Mongolian-source incomeCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/corporate-residence
Corporate residence
An entity incorporated under Mongolian law or a foreign entity with its effective place of management in MongoliaCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/corporate-residence
Tax on dividends (domestic, gross basis)
10%Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/taxes-on-corporate-income
Tax on sale of immovable property
2% of gross proceedsCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/taxes-on-corporate-income
Reduced rate for listed securities income
5% on dividend and interest income from shares/debt instruments of qualifying local entities traded on stock marketsCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/taxes-on-corporate-income
WHT general overview
Domestic-law withholding tax on payments to non-residents is generally 20%, subject to reduction under Mongolia's tax treaties.
WHT on dividends to non-residents
20% (domestic law; lower treaty rates may apply)Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/withholding-taxes
WHT on interest to non-residents
20% (domestic law; lower treaty rates may apply)Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/withholding-taxes
WHT on royalties to non-residents
20% (domestic law; lower treaty rates may apply)Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/withholding-taxes
WHT on technical/management fees to non-residents
20% (domestic law; lower treaty rates may apply)Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/withholding-taxes
Reduced WHT on bank bond interest to non-residents
5% on interest on bonds issued by Mongolian commercial banksCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/withholding-taxes
Annual CIT return deadline
10 February after the end of the tax yearCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/tax-administration
Quarterly CIT return deadline
By the 20th day of the month following the end of each quarterCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/tax-administration
Monthly CIT advance payment
By the 25th of each month per the payment schedule, with year-end settlement by 10 FebruaryCorporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/tax-administration
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