A practical guide to Mongolia’s 2026 tax filing schedule, designed to help businesses plan ahead and avoid last-minute compliance issues.
As the annual tax filing season approaches, it is natural for businesses to feel the pressure, but even the busiest tax periods become far more manageable with early preparation and a clear plan. Now is the ideal time for Mongolian businesses to prepare for the key tax deadlines of 2026, helping to avoid last-minute issues, penalties, compliance risks, and operational disruptions. This article provides a clear overview of the main tax deadlines to keep in mind, including Corporate Income Tax (CIT), Value Added Tax (VAT), Personal Income Tax (PIT), and Social Insurance contributions.
Corporate Income Tax obligations in Mongolia are governed by the Corporate Income Tax Act, which establishes both annual and interim reporting requirements.
For the 2025 tax year, annual CIT returns must be filed with the Mongolian Tax Authority on or before 10 February 2026 Mongolian Tax Authority.
In addition to the annual return, quarterly or semi-annual interim CIT reports must be submitted by the 20th day following each reporting period. For detailed legislation, refer to the Corporate Income Tax Act available via LegalInfo.mn.
VAT in Mongolia is regulated by the Value-Added Tax Act. VAT-registered on or before 10 February 2026businesses need to file VAT returns and remit VAT payments monthly on or before the 10th of the following month. This system ensures that VAT collected from consumers is remitted promptly and transparently. Official MTA guidance confirms these requirements in its published VAT procedural documents.
Full VAT procedural details are accessible through the MTA’s official VAT guide.
Employers play a significant role in administering Personal Income Tax (PIT) for their staff. Under the Personal Income Tax Act, employers must withhold PIT at the time of salary payment and remit the amount monthly. Additionally, employers must submit quarterly withholding returns on or before the 20th day after the end of each quarter, and an annual employee income return by 15 February 2026 for the 2025 tax year. Please read more on which one applies out of the monthly, quarterly, and annual filing in the next sub-chapter.
Under the General Social Insurance Act, employers must report and remit employees' social insurance contributions monthly. All contributions must be paid within the month, and social security reports must be submitted on or before the 5th of the month. If the 5th of the month falls on a weekend or holiday, the report is due on the next working day.
How often your business needs to file certain reports depends on a few factors, such as your business size, revenue, and payroll structure; however, both types of VAT and Social Insurance always require monthly filing.
For Corporate Income Tax (CIT), Mongolia uses a tiered filing system based on a business's size and income. Regardless, all companies must submit an annual CIT return by 10 February of the following year. However, many businesses must also submit quarterly or semi-annual interim CIT reports, which are due by the 20th day of the month following each reporting period. Higher-income businesses file for quarterly, and moderate-income businesses may file semi-annually
Large taxpayers have an additional requirement: monthly advance tax payments. These are calculated based on the previous year’s taxable income and must be paid by the 25th of each month during the tax year. If your company has high annual revenue or substantial taxable profits, you likely fall under this advance-payment system. Smaller entities generally do not.
For Personal Income Tax (PIT) related to employees, businesses act as withholding agents for PIT, and the filing frequency depends on whether they have payroll and how much tax they submit. Regardless, employers must withhold PIT every month from salaries and submit these payments to the Mongolian Tax Authority.
In addition, they are required to file quarterly withholding reports by the 20th day after each quarter ends, and an annual PIT report by 15 February of the following year. Businesses with stable payrolls will consistently follow this combined monthly-payment and quarterly-reporting system.
1. Add recurring reminders on the 5th, 10th, and 20th of each month.
2. Use Mongolia’s e-tax platform to track returns in real time.
3. Review your filings with your accountant before submission to avoid the need for amendments later.
As you move into 2026, apply the same discipline to your tax obligations as you do to your business operations by setting clear routines, communicating regularly with your accountant, and clearly assigning filing responsibilities.
