Mongolia capital gains tax calculator
Mongolia taxes property-sale income through the personal income tax categories: immovable property pays 2% of the whole sale price, while shares, securities, funds, crypto, land rights, intangibles and movables pay 10% of documented-cost income. Losses give no relief and nothing carries forward.
Work out the tax on a share, crypto, land or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the 2% gross property base or the 10% documented-cost rule, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Personal Income Tax Law on the official legal-information portal and the sources each record cites.
Current rules
The rates behind the number
The two rates by year
| Tax year | Immovable property | Shares, securities & funds | Land rights & intangibles | Movables & valuables | Crypto |
|---|---|---|---|---|---|
| 2021 | 2% of total sale income | 10% of documented-cost income | 10% of documented-cost income | 10% of documented-cost income | 10% provisional |
| 2022 | 2% of total sale income | 10% of documented-cost income | 10% of documented-cost income | 10% of documented-cost income | 10% provisional |
| 2023 | 2% of total sale income | 10% of documented-cost income | 10% of documented-cost income | 10% of documented-cost income | 10% provisional |
| 2024 | 2% of total sale income | 10% of documented-cost income | 10% of documented-cost income | 10% of documented-cost income | 10% provisional |
| 2025 | 2% of total sale income | 10% of documented-cost income | 10% of documented-cost income | 10% of documented-cost income | 10% provisional |
| 2026 | 2% of total sale income | 10% of documented-cost income | 10% of documented-cost income | 10% of documented-cost income | 10% provisional |
| 2027 (planning) | 2% of total sale income | 10% of documented-cost income | 10% of documented-cost income | 10% of documented-cost income | 10% provisional |
Rules, losses and deadlines
| Rule | Value |
|---|---|
| Immovable property | 2% of total sale income, with no deduction of cost: a sale below cost still pays 2% of the price |
| Land possession and use rights, other intangible assets | 10% of income after the documented permission and transfer costs |
| Movable property and other valuables | 10% of income after the documented acquisition and transfer costs |
| Stocks, securities and other financial instruments | 10% of income after the purchase price and documented purchase costs (listed and unlisted alike) |
| Funds and ETF interests | Provisional: 10% on the reading that the interest is a security or financial instrument; no fund-specific rule exists |
| Crypto | Provisional: 10% on the reading that a token is a financial instrument or intangible asset; no crypto-specific provision exists |
| Annual exemption, indexation or holding-period relief | None for any of these categories |
| Losses | Each disposal subtracts its own documented costs; no personal pool, no cross-asset netting and no carryforward. The four-year, 50%-of-income carryforward is a corporate rule |
| Payment for the 10% categories | Self-determined and paid by the 15th day of the month following the sale |
| Annual return | Due by 15 February of the following year |
Tables are built from the source records retrieved 2026-09-19; each links back to the authority page above. Crypto, funds and ETFs have no dedicated provision: the calculator applies the provisional 10% financial-instrument or intangible reading.
Questions
Mongolia capital gains questions
How much is capital gains tax in Mongolia?
Immovable property pays 2% of total sale income, with no deduction of cost. Shares, securities and other financial instruments, land possession and use rights, other intangible assets, and movable property pay 10% of documented-cost income: proceeds less the purchase price and the documented costs the law allows.
How is immovable property taxed?
The base is the whole sale price, not a gain: purchase and sale costs are not deducted, so a sale below cost still pays 2% of the price (articles 17.1.1 and 21.2.1 of the Personal Income Tax Law). Land possession and use rights are a separate category and follow the 10% documented-cost rule instead.
Do losses reduce the tax, and can they be carried forward?
No. Each disposal subtracts its own documented costs and the law states no personal capital-loss pool and no carryforward, so a loss gives no relief against another sale and nothing carries into a later year. The four-consecutive-year carryforward limited to 50% of taxable income is a corporate income tax rule, not an individual one.
When is the tax paid and the return filed?
For the 10% categories the tax is self-determined and paid by the 15th day of the month following the sale. The annual personal income tax return is due by 15 February of the following year, and immovable-property income a permanent resident earns abroad is due by 15 February as well.
What is the capital gains tax rate in Mongolia?
Mongolia taxes property-sale income through the personal income tax categories, not a separately named personal capital gains tax. Income from the sale or transfer of immovable property is taxed at 2% of total sale income, with no deduction of cost (Personal Income Tax Law, articles 10.1.1, 17.1.1 and 21.2.1). Everything else in the property-sale chapter pays 10%: stocks, securities and other financial instruments (article 17.1.3); land possession and use rights and other intangible assets, and movable property (article 17.1.2); both after the documented costs the law lists. Sources: https://legalinfo.mn/en/edtl/16532226429111 (unofficial English translation) and the MTA property-income explainer, https://mta.gov.mn/main/content/6275ee4528d9562bc740bcb7/%D0%A5%D3%A9%D1%80%D3%A9%D0%BD%D0%B3%D3%A9%20%D0%B1%D0%BE%D1%80%D0%BB%D1%83%D1%83%D0%BB%D1%81%D0%B0%D0%BD%2C%20%D1%88%D0%B8%D0%BB%D0%B6%D2%AF%D2%AF%D0%BB%D1%81%D0%BD%D0%B8%D0%B9%20%D0%BE%D1%80%D0%BB%D0%BE%D0%B3%D0%BE.
Which disposals does the 10% cover?
The 10% covers stocks, securities and other financial instruments (listed and unlisted alike: the statute does not split its share category by venue), fund and ETF interests on the same reading, land possession and use rights, other intangible assets, and movable property and other valuables. Each disposal deducts the documented purchase price and purchase costs; the law states no minimum holding period, no anniversary rule and no day-count test, so the tax point is the sale or transfer.
How is immovable property taxed?
Immovable property is the exception: the base is total income from the sale, not a net gain, so purchase and sale costs are not deducted and a sale below cost still pays 2% of the price. Land possession and use rights are a separate category and follow the 10% documented-cost rule instead (Personal Income Tax Law articles 17.1.1 and 17.1.2; MTA explainer, https://mta.gov.mn/main/content/6275ee4528d9562bc740bcb7/%D0%A5%D3%A9%D1%80%D3%A9%D0%BD%D0%B3%D3%A9%20%D0%B1%D0%BE%D1%80%D0%BB%D1%83%D1%83%D0%BB%D1%81%D0%B0%D0%BD%2C%20%D1%88%D0%B8%D0%BB%D0%B6%D2%AF%D2%AF%D0%BB%D1%81%D0%BD%D0%B8%D0%B9%20%D0%BE%D1%80%D0%BB%D0%BE%D0%B3%D0%BE).
Can losses reduce the tax or carry forward?
The personal income tax law gives each disposal its own documented-cost subtraction and states no personal capital-loss pool and no loss carryforward: a loss disposal simply produces no taxable income and gives no relief against other sales, and nothing carries into a later year. The four-consecutive-year carryforward limited to 50% of taxable income is a corporate income tax rule (Corporate Income Tax Law) and is not applied to individuals here.
When is the tax paid and reported?
For the categories taxed at 10% (articles 17.1.2 and 17.1.3) tax is self-determined and paid within the 15th day of the following month (article 26.1.1), with the annual return due by 15 February of the following year (article 27.2). Immovable-property income of a permanent resident derived from abroad is due by 15 February of the following year (article 26.1.3). Source: https://legalinfo.mn/en/edtl/16532226429111.
How are crypto, funds and ETFs treated?
Crypto, funds and ETFs have no dedicated provision in the personal income tax law as reviewed on 2026-09-18. A token or fund interest is taxed provisionally under the category whose legal facts fit it: a financial instrument at article 17.1.3, another intangible at article 17.1.2, or business income where the activity is a trade. This calculator applies the 10% property-sale reading and flags the classification question; check the Mongolian Tax Administration's current position before filing.
Where do these figures come from?
Rates and article numbers were read from the official legal-information portal's English text of the Law of Mongolia on Personal Income Tax (in force 1 January 2020) and the MTA's property-income explainer, retrieved 2026-09-19. No change to the 2% immovable-property or 10% other-category rates was located for any year from 2021 to 2027; the 2027 entry is a forward baseline, not an enacted rate.