Mn Corporate Income Tax

---
name: mn-corporate-income-tax
description: "Source-cited draft: corporate income tax for Mongolia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mn-corporate-income-tax"
  jurisdiction: "MN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Mongolia Corporate Income Tax

## Corporate income tax rates and base

- **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) percent  _(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% percent  _(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 billion  _(Corporate 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 income  _(Corporate 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 Mongolia  _(Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/corporate-residence)_
- **Tax on dividends (domestic, gross basis)** — 10% percent  _(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 proceeds percent  _(Corporate 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 markets percent  _(Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/taxes-on-corporate-income)_

## Withholding tax and filing deadlines

- **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) percent  _(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) percent  _(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) percent  _(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) percent  _(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 banks percent  _(Corporate 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 year  _(Corporate 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 quarter  _(Corporate 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 February  _(Corporate Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/tax-administration)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mn-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mn-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.