Mn Tax Overview

---
name: mn-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "MN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Mongolia Tax Overview

## Mongolian tax system at a glance

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.

- **Tax year** — Calendar year (1 January to 31 December)  _([General Taxation Law of Mongolia](https://taxsummaries.pwc.com/mongolia/corporate/tax-administration))_
- **Currency** — Mongolian Tugrik (MNT)  _(Bank of Mongolia)_
- **Tax authority** — Mongolian Tax Administration (MTA / Tatvaryn Yeronkhii Gazar)  _([General Taxation Law of Mongolia](https://mta.gov.mn))_
- **Basis of taxation** — Residents taxed on worldwide income; non-residents taxed only on Mongolian-source income  _([Corporate Income Tax Law; Personal Income Tax Law](https://taxsummaries.pwc.com/mongolia/corporate/corporate-residence))_
- **Headline personal income tax rate** — 10% progressing to 20% (top marginal rate) for residents; flat 20% for non-residents percent  _([Personal Income Tax Law of Mongolia](https://taxsummaries.pwc.com/mongolia/individual/taxes-on-personal-income))_
- **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) percent  _([Corporate Income Tax Law of Mongolia](https://taxsummaries.pwc.com/mongolia/corporate/taxes-on-corporate-income))_
- **Does VAT exist?** — Yes — VAT applies at a standard rate of 10%  _([Value-Added Tax Law of Mongolia](https://taxsummaries.pwc.com/mongolia/corporate/other-taxes))_
- **Annual personal income tax filing deadline** — 15 February of the following year  _([Personal Income Tax Law of Mongolia](https://taxsummaries.pwc.com/mongolia/individual/tax-administration))_
- **Annual corporate income tax filing deadline** — 10 February after the end of the tax year  _([Corporate Income Tax Law of Mongolia](https://taxsummaries.pwc.com/mongolia/corporate/tax-administration))_
- **VAT return filing/payment deadline** — Monthly — by the 10th day of the following month  _([Value-Added Tax Law of Mongolia](https://mongoliabusiness.mn/vat/))_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mn-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.