How to Obtain Tax Residency in Mongolia

Mongolia tax residency in 2026: the domicile and 183-day test, progressive income tax of 10%-20%, non-resident withholding and residence permit steps.
How to Obtain Tax Residency in Mongolia

Key takeaways

  • You are a Mongolian tax resident if you have a domicile in Mongolia or stay there 183 days or more in a tax year.
  • Residents are taxed on worldwide income. Under the reformed Personal Income Tax Law, employment income is taxed at progressive rates of 10%, 15% and 20%. Non-residents pay 20% withholding on Mongolian-source income.
  • Foreigners need a visa and a residence permit from the Immigration Agency of Mongolia. Investors and employees of mining and energy projects are the main groups.

Last reviewed: October 2026

Mongolia's economy is driven by mining, and most foreign residents are professionals in resources, construction and development. This guide explains the residence test, taxation and immigration steps in 2026.

Mongolia tax residency – key figures (2026)

Item Rule
Residence tests Domicile in Mongolia, or ≥ 183 days in the tax year
Scope Worldwide income for residents
Employment income rates 10% / 15% / 20% progressive
Other income (dividends, interest, royalties) Generally 10% for residents
Non-residents 20% withholding on Mongolian-source income
Immigration Visa + residence permit (Immigration Agency of Mongolia)
Social insurance Mandatory for employees

The residence test

You are resident if you have a permanent residence in Mongolia, or if you are present 183 days or more in a calendar year. Treaties with countries including China, Russia, Korea, Germany and the UK can override this.

How to become resident

  1. Employment or investment – most residence permits are tied to an employer's labour permit or to an investment in a Mongolian company.
  2. Work visa (HB category) or investor visa from a Mongolian embassy.
  3. Residence permit – registered with the Immigration Agency within the deadline after arrival.
  4. Tax registration – employers withhold monthly PIT and social insurance. Other income is declared in an annual return.

Example: A Korean mining engineer works in Ulaanbaatar and at a mine site for 10 months of 2026. With more than 183 days, he is resident in Mongolia and pays PIT on his salary at progressive rates, while the Korea–Mongolia treaty prevents double taxation.

Frequently asked questions

When do I become a tax resident in Mongolia?

When you have a domicile in Mongolia or spend 183 days or more there in a tax year.

What are the income tax rates in Mongolia?

Employment income is taxed at progressive rates of 10%, 15% and 20%. Non-residents pay 20% withholding.

How do foreigners get residence in Mongolia?

Through a work or investor visa followed by a residence permit from the Immigration Agency of Mongolia.

Sources

This guide is general information, not personalised tax or immigration advice.

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