Individual - Residence

Last reviewed - 22 December 2023

For PIT purposes, a taxpayer is an individual who resides in Mongolia and earns income subject to tax for the tax year or who is otherwise liable to pay tax. A taxpayer is classified as either a resident taxpayer of or a non-resident taxpayer of Mongolia.

A resident taxpayer of Mongolia is an individual who meets one of the following criteria:

  • Residing in Mongolia for more than 183 days in a consecutive 12-months period.
  • 50% or more of the total assessable income is earned in Mongolia or from Mongolian-sourced income.

A non-resident taxpayer of Mongolia is an individual who does not meet any of the above criteria.