Source-cited draft: tax overview 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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Tax year
Calendar year (1 January to 31 December)General Taxation Law of MongoliaView source ↗
Currency
Mongolian Tugrik (MNT)Bank of Mongolia
Tax authority
Mongolian Tax Administration (MTA / Tatvaryn Yeronkhii Gazar)General Taxation Law of MongoliaView source ↗
Basis of taxation
Residents taxed on worldwide income; non-residents taxed only on Mongolian-source incomeCorporate Income Tax Law; Personal Income Tax LawView source ↗
Headline personal income tax rate
10% progressing to 20% (top marginal rate) for residents; flat 20% for non-residentsPersonal Income Tax Law of MongoliaView source ↗
Headline corporate income tax rate
10% on the first MNT 6 billion of taxable income; 25% on income above MNT 6 billion (1% small-business rate up to MNT 300m revenue)Corporate Income Tax Law of MongoliaView source ↗
Does VAT exist?
Yes — VAT applies at a standard rate of 10%Value-Added Tax Law of MongoliaView source ↗
Annual personal income tax filing deadline
15 February of the following yearPersonal Income Tax Law of MongoliaView source ↗
Annual corporate income tax filing deadline
10 February after the end of the tax yearCorporate Income Tax Law of MongoliaView source ↗
VAT return filing/payment deadline
Monthly — by the 10th day of the following monthValue-Added Tax Law of MongoliaView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Mongolia taxes residents on worldwide income and non-residents on Mongolian-source income, administered by the Mongolian Tax Administration (MTA). The headline taxes are personal income tax, corporate income tax (CIT), VAT and social insurance.
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Other Mongolia computations in the OpenAccountants Tax Library.