Mongolia Personal Income Tax
Detailed personal income tax rates and rules for Mongolia in 2026.
Mongolia's personal income tax applies progressive rates of 10%, 15%, and 25%. Residents are taxed on worldwide income while non-residents are taxed at 20% on Mongolian-sourced income. Employment income, business income, and passive income are all subject to the progressive rates.
| Income Range (MNT) | Tax Rate |
|---|---|
| ₮0 – ₮120.0M | 10% |
| ₮120.0M – ₮180.0M | 15% |
| ₮180.0M+ | 25% |
Filing Deadline
February 15 of the following year
Residency Rule
An individual is considered a tax resident if present in Mongolia for 183 days or more in a tax year. Residents are taxed on worldwide income.
Additional Notes
Mongolia provides personal deductions and allowances for dependents, social insurance contributions, and certain expenses. Expatriates working in the mining sector are significant taxpayers.
How Mongolia Income Tax compares
Mongolia’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
