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Mongolia - Overview and introduction

Mongolia - Overview and introduction

Taxation of international executives


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City view in the middle of mountains, Mongolia

Taxation of international executives

The income tax legislation is undeveloped, comprising of a mere 12 pages. As a result, it often creates more questions than it answers, and interpretation of the legislation can be a challenge. Such uncertainty creates risk, and whilst it is sometimes possible to get a ruling from the Tax Department on a position, this does not set a binding precedent, so cannot always be relied upon. Different tax inspectors can (and do) provide a different answer to the same question.


All information contained in this document is summarized by KPMG Tax TMZ LLC, the Monoglian member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on

1.      Personal Income tax Law of Mongolia (2006), Mongolian link:

2.      Social Insurance law of Mongolia  (1994), Mongolian link:

3.      Labor code (1999), Mongolian link:

4.      Law on legal status of foreign citizens (2010), Mongolian link:

5.      Law on sending and receiving work force from abroad (2001), Mongolian link:

6.      the Web site of the Labour Welfare office, link:

7.      the Website of Immigration Authority, link:

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