---
title: "Mongolia tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/mongolia/tax/
lang: en
updated: 2026-10-12
---

# Mongolia tax

Tax residence: At least 183 days in 12 consecutive months. No special regime for new residents in our records.

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Tax residence

- At least 183 days in 12 consecutive months · Permanent resident taxpayer; alternatively 50% or more of taxable income from Mongolia
- Foreign-source income of a permanent resident is declared and paid by 15 February of the following year.

## Standard rules and foreign-source income

Standard rules

### Mongolia: residence test and taxation of permanent-resident individuals

Worldwide income

**Details**

- On: Worldwide income of permanent residents
- Who: Permanent resident: 183 days or more in Mongolia in a continuous 12 months
- Limit: MNT 120M/yr ≈ $33k

A permanent resident taxpayer (183 days or more in 12 consecutive months, or 50% or more of income from Mongolia) is taxed on income from Mongolia and abroad; since 1 January 2023 employment income is taxed at 10% up to MNT 120 million (≈ $33,300), 15% from 120 to 180 million and 20% above. A law of 26 June 2026 changes the scale from 1 January 2027. (sources 1, 2, 3, 4, 5)

#### Taxed on

Worldwide income of permanent residents; Mongolia-source income of non-residents (flat 20%). Employment income after social and health insurance deductions at 10% / 15% / 20%.

#### Who it applies to

- Permanent resident: 183 days or more in Mongolia in a continuous 12 months, or 50% or more of taxable income derived from Mongolia, or work of 183 days or more confirmed by contract and permit.
- From 1 January 2027 (law of 26 June 2026): income up to MNT 9,504,000 (≈ $2,640) a year is taxed at 0%, then 10% up to MNT 120 million (≈ $33,300), 15% up to MNT 180 million (≈ $49,900) and 20% above. From 1 January 2028 a 1% band applies between MNT 9,504,000 (≈ $2,640) and MNT 24,000,000 (≈ $6,660).

#### Exclusions

- Foreigners appointed to diplomatic missions, consulates and the United Nations system, and their family members, are not permanent residents.

#### Limits

- MNT 120,000,000 a year (≈ $33,300) · Employment income up to MNT 120,000,000 (≈ $33,300) taxed at 10%
- MNT 180,000,000 a year (≈ $49,900) · MNT 120 (≈ $0) -180 million: MNT 12 million (≈ $3,330) plus 15% of the excess over 120 million; above 180 million: MNT 21 million (≈ $5,830) plus 20% of the excess

#### Days in the country

- At least 183 days in 12 consecutive months · Permanent resident taxpayer; alternatively 50% or more of taxable income from Mongolia

#### Tax residence

Foreign-source income of a permanent resident is declared and paid by 15 February of the following year.

#### Visas

Residence status depends on days of stay and income source, not visa type.

#### Other taxes

Corporate income tax 10% on profit up to MNT 6 billion (≈ $1,660,000) and 25% above; VAT 10% with registration from MNT 50 million (≈ $13,900); withholding tax 20% on foreign payments; employee social insurance 9.5%, employer 10.5% to 12.5%.

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

Standard rules

### Mongolia business taxes relevant to investors

**Details**

- On: Corporate profit
- Who: Small businesses under MNT 300 million (≈ $83,200) turnover can use the 1% preferential rate
- Limit: MNT 6B/yr ≈ $1.7M

Corporate income tax is 10% on profit up to MNT 6 billion (≈ $1,660,000) and 25% on the excess, with 1% for small businesses under MNT 300 million (≈ $83,200) turnover; VAT is 10% with registration from MNT 50 million (≈ $13,900) turnover. (source 5)

#### Taxed on

Corporate profit; VAT on taxable supplies.

#### Who it applies to

- Small businesses under MNT 300 million (≈ $83,200) turnover can use the 1% preferential rate.

#### Limits

- MNT 6,000,000,000 a year (≈ $1,660,000) · Corporate income tax 10% up to this profit, 25% above
- MNT 300,000,000 a year (≈ $83,200) · Turnover limit for the 1% small business rate
- MNT 50,000,000 a year (≈ $13,900) · VAT mandatory registration threshold

#### Visas

Tax treatment is the same for every visa type.

#### Other taxes

Withholding tax 20% on foreign payments (reducible by treaty); stabilisation certificates fix CIT, VAT, customs and royalty rates for 5 to 15 years.

Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## VAT, social security and other taxes

- Corporate income tax 10% on profit up to MNT 6 billion (≈ $1,660,000) and 25% above; VAT 10% with registration from MNT 50 million (≈ $13,900); withholding tax 20% on foreign payments; employee social insurance 9.5%, employer 10.5% to 12.5%.
- Withholding tax 20% on foreign payments (reducible by treaty); stabilisation certificates fix CIT, VAT, customs and royalty rates for 5 to 15 years.

## Questions people ask

### When do you become a tax resident in Mongolia?

At least 183 days in 12 consecutive months (Permanent resident taxpayer; alternatively 50% or more of taxable income from Mongolia). Foreign-source income of a permanent resident is declared and paid by 15 February of the following year.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (5)**

## Official sources

1. [Personal Income Tax manual (Mongolian Tax Authority, Tax Education 2022)](https://mta.gov.mn/files/pdf-files/factc34n7f//652793452cb0ae5731d067f4.pdf) · Mongolian Tax Authority · checked 2026-10-10 · published 2022
2. [Constitutional Court conclusion No. 05 on article 21.1 of the Law on Personal Income Tax](https://legalinfo.mn/mn/detail?lawId=17431616001642) · Constitutional Court of Mongolia (legalinfo.mn) · checked 2026-10-12 · published 2025-05-16
3. [Law on Personal Income Tax (revised version), current Mongolian text](https://legalinfo.mn/mn/detail?lawId=14410) · legalinfo.mn, Ministry of Justice and Home Affairs of Mongolia · checked 2026-10-12 · published 2026-06-26
4. [Law on Personal Income Tax of Mongolia (revised version, 22 March 2019, English text on legalinfo.mn)](https://legalinfo.mn/en/edtl/16230949402081) · Legal information portal of Mongolia (legalinfo.mn) · checked 2026-10-10 · published 2019-03-22
5. [Company Registration Guide 2026 — FIC share and investment evidence](https://www.investmongolia.gov.mn/en/?page_id=8924) · Investment and Trade Agency of Mongolia · checked 2026-10-10 · published 2026