DECODE MONGOLIA
INSTITUTIONS
General Department of Taxation
State tax authority

Mongolia's state administrative body in charge of tax affairs, also called the Mongolian Tax Administration (MTA). Under Article 77 of the General Tax Law it is managed in a unified and centralised manner under the supervision of the Ministry of Finance, provides professional and methodological management and funding to tax administrations at all levels, and oversees aimag, capital city, district and soum tax departments and divisions (General Tax Law, Article 77, mta.gov.mn). Its head is appointed and released by the Government and is the general state tax inspector (General Tax Law, Article 77.4 and 77.7).

The tax system it administers is governed by the General Tax Law, which outlines the framework for tax creation, assessment, payment and collection and identifies 30 different types of taxes, including corporate income tax, value added tax, excise tax, personal income tax and property tax, each regulated by a specific law (OECD, Global Forum on Transparency and Exchange of Information for Tax Purposes: Mongolia 2025, Second Round).

PEOPLE
Chimidsuren Choigunsen (Choigunsuren Chimidsuren)
Commissioner - named as Acting Commissioner of the General Department of Taxation in the OECD Mongolia Dispute Resolution Profile last updated 1 March 2024, and as Commissioner in UNDP Gender Equality Seal reporting in 2025
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RECORD
Legal structure - DOCUMENTED
Article 77 of the General Tax Law provides that the state administrative body in charge of tax affairs works under the supervision of the central state administrative body in charge of finance and budget affairs, that aimag and capital city tax departments work under it, and that district and soum divisions work under the aimag and capital departments respectively (General Tax Law, Article 77.2, mta.gov.mn).
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The tax system in 2025 - DOCUMENTED
The OECD Global Forum second round report on Mongolia (2025) records that corporate income tax is levied at 10 percent on income up to MNT 6 billion and 25 percent thereafter, that non-residents are taxed on Mongolian-source income with a standard withholding rate of 20 percent, and that mineral royalties and a surtax royalty apply under the Minerals Law (OECD, Global Forum: Mongolia 2025).
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Silver Gender Equality Seal - DOCUMENTED
The General Department of Taxation was awarded the UNDP Silver Gender Equality Seal, described as the first tax institution in the Asia-Pacific region to receive it, after making gender equality part of its 2025-2028 Strategic Plan, appointing a dedicated Gender Specialist and Gender Sub-Council, and adopting a zero-tolerance policy on sexual harassment (UNDP Gender Equality Seal for Public Institutions).
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Tax reform package submitted, December 2025 - REPORTED
Regfollower reported that the Government submitted a comprehensive tax reform package to Parliament on 30 December 2025 after consultations with over 13,000 citizens and businesses, proposing cuts totalling MNT 2.7 trillion, a reduced 15 percent corporate rate for income between MNT 6 billion and MNT 10 billion, expanded simplified regimes for small businesses, and implementation from 1 January 2027 (Regfollower, reporting the Ministry of Finance and General Tax Administration presentation). Research in progress on the package's passage.
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A filled seal is documented. An open seal is an allegation, source named.
How to read this page. Every line names its source. A line marked ALLEGATION is a claim already published by the named source and already in the public record. Decode Mongolia republishes it as reported, with the source named, and has not verified it. An allegation is not a finding, and nothing on this page is proof of wrongdoing.
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