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.

MN

A local vehicle for China–Mongolia trade.

Foreign-Invested Limited Liability Company(ХХК / LLC)

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01Key facts · 关键信息

Key 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)›
  1. 01Invest Mongolia — Setting up in Mongolia
  2. 02PwC Worldwide Tax Summaries — Mongolia: Taxes on corporate income
  3. 03PwC Worldwide Tax Summaries — Mongolia: Withholding taxes
  4. 04PwC Worldwide Tax Summaries — Mongolia: Tax administration
  5. 05OECD Global Forum — Mongolia 2025 Second Round
  6. 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
Best forChina–Mongolia tradeMining supply-chain servicesMongolian local operations

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.

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