Virtual Zone: Operational Rules and Applicable Tax and Non‑Tax Incentives

Mongolia • Legal Alert No.03/2026 • April 2026

In Brief

On 5 June 2024, the Parliament of Mongolia enacted the Law on Supporting Information Technology Production (SITP Law). The SITP Law introduced the legal framework for establishing a Virtual Zone for Supporting Information Technology Production, which constitutes a core pillar for the effective implementation of the Law. After a considerable period following the adoption of the Law, the Government of Mongolia, by Resolution No. 98 dated 17 September 2025, approved two key implementing regulations: the Regulation on the Operation of the Virtual Zone for Supporting Information Technology Production (Virtual Zone Regulation) and the Regulation on the Provision of Tax and Non‑Tax Incentives to Legal Entities Registered in the Virtual Zone (Incentive Regulation). Through this legal alert, we would like to highlight and share with you the key regulatory features of these newly approved regulations.