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Mongolia

Eastern Asia · MN · 26 treaties

Tax profile

Corporate income tax 25%
Withholding — dividends 20%
Withholding — interest 20%
Withholding — royalties 20%
VAT / GST (standard) 10%
Personal income (top rate) 20%
Capital gains 10%
Tax system Worldwide
Residency threshold 183 days
Exit / departure tax No
CFC rules No
Transfer pricing Basic
Digital nomad visa No
Digital services tax none
Global minimum tax (Pillar 2) None

Tax residency

Easy to leave

What makes you a tax resident — and how hard it is to stop being one.

Tax residency is based purely on a 183-day presence test or having at least 50% of taxable income sourced from Mongolia, so stopping residency mainly requires reducing days in-country and Mongolian‑source income below these thresholds. There is no indication of citizenship- or domicile-based ongoing tax liability once these tests are no longer met.

Source: Mongolian Tax Administration

Tax treaty network (25)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.

PartnerDivIntRoy
China
South Korea
Germany
Russia
Hungary
Poland
France
Czechia
Austria
Turkey
Vietnam
United Kingdom
Ukraine
Canada
Indonesia
Malaysia
Switzerland
Belarus
Kazakhstan
Kyrgyzstan
Bulgaria
Italy
India
Belgium
Singapore