Mongolia
Eastern Asia · MN · 26 生效条约伙伴
What are the main tax rates in Mongolia?
Mongolia has a personal income top rate of 20%, a corporate tax rate of 25%, and a standard VAT of 10%. Capital gains are taxed at 10%.
Common questions
- How long does it take to become a tax resident in Mongolia?
- You can become a tax resident in Mongolia after 183 days of physical presence.
- Does Mongolia have a worldwide tax system?
- Yes, Mongolia operates a worldwide tax system.
- What is the withholding tax rate on dividends in Mongolia?
- The dividend withholding tax rate in Mongolia is 20%.
税务信息
| 企业所得税 | 25% |
| 个人所得（最高税率） | 20% |
| 资本利得 | 10% |
| 增值税/商品及服务税（标准） | 10% |
| 税收制度 | worldwide |
| 居住门槛 | 183 天 |
| 离境税 | 不 |
税务居民身份
- 在12个月连续期间内，在蒙古居住满183天或以上
- 从蒙古国赚取或获得的应税总收入占 50% 或以上
税收居民身份完全基于 183 天的居住测试或在蒙古的应税收入至少占 50%，因此停止居民身份主要需要将境内停留天数和蒙古来源收入减少到这些阈值以下。一旦不再满足这些测试，没有迹象表明公民身份或住所会产生持续的税务责任。