Mongolia Corporate Income Tax
Detailed corporate income tax rates and rules for Mongolia in 2026.
Corporate TaxMNT
Mongolia's corporate income tax is 10% on the first MNT 6 billion of taxable income and 25% on income exceeding that threshold. Mining companies holding exploitation licenses pay CIT at standard rates but are also subject to royalties on mineral production.
Standard Rate
25%
Small Business Rate
10%
Additional Notes
Mongolia offers tax incentives for investments in Special Economic Zones and for certain infrastructure projects. Mining royalties range from 2.5% to 5% depending on the mineral type.
How Mongolia Corporate Tax compares
Mongolia’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Asia’s regional average of 19.7%.
Mongolia
25%
Asia average
19.7%
Global average
22.2%
