MN · N 47°55′ · E 106°55′
Mongolia
Mongolia suits mining supply chains, cross-border trade, and local services. A foreign-invested LLC must register with the state registration authority and meet the USD 100,000 investment requirement for each qualifying foreign shareholder.
A local vehicle for China–Mongolia trade.
Foreign-Invested Limited Liability Company(ХХК / LLC)
Talk to an advisorKey points on one page.
- Tax
- CIT 1%–25%; dividends generally face 10% WHT, non-resident payments generally 20%
- Shareholders and directors
- At least 1 shareholder; each foreign shareholder investing at least USD 100,000 when foreign ownership reaches 25%
- Share capital
- For 25%+ foreign ownership, each foreign shareholder must invest at least USD 100,000 and provide remittance evidence
- Local requirements
- Mongolian registered address; tax and social insurance registration; sector licences may apply
- Annual maintenance
- Quarterly or semi-annual and annual tax filings; annual return generally due by 10 February, with audits for certain entities
- Incorporation timeline
- Usually about 1 month; state registration takes about 5–10 business days, subject to document formalities
- Public disclosure
- State Register is publicly accessible; shareholder and beneficial-owner details must be filed, with access subject to rules
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01Invest Mongolia — Setting up in Mongolia
- 02PwC Worldwide Tax Summaries — Mongolia: Taxes on corporate income
- 03PwC Worldwide Tax Summaries — Mongolia: Withholding taxes
- 04PwC Worldwide Tax Summaries — Mongolia: Tax administration
- 05OECD Global Forum — Mongolia 2025 Second Round
- 06GRATA International — Foreign ownership restrictions in Mongolia
02 · Advantages
Why Mongolia
- 01LLC may be 100% foreign-owned
- 02Strong China–Mongolia trade and mining-supply links
- 03Investment law offers tax incentives and tax stabilisation certificates
03 · Requirements
Formation requirements
- Company name must use Cyrillic script and pass name verification
- Foreign documents generally need certified Mongolian translations and apostille or consular legalisation
- Check licences and special foreign-investment rules for mining, banking and finance, and media and communications
04 · Compliance
Annual compliance
- File quarterly or semi-annual and annual corporate tax returns on time
- Apply withholding-tax obligations to cross-border dividends, interest, royalties, and similar payments
- Keep the State Register, beneficial-owner records, and tax records current
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
Consult · 预约顾问
Incorporate a
Mongolia company.
Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.
Thank you. We have received your inquiry.
An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。

