Proposed Tax Law Amendments submitted for Parliament’s discussion

In brief

In accordance with the Government of Mongolia’s 2024–2028 Action Program, which mandates the renewal and improvement of tax legislation, the Government has drafted amendments to several tax laws and submitted them to the Parliament for discussion on December 30, 2025.

The Parliament is expected to discuss and approve these draft laws during the 2026 spring parliamentary session, and the implementation of the amended laws is planned to begin on January 1, 2027.

With this tax alert, we are providing a summary of the key amendments and changes included in the draft tax laws prepared by the Government. Key proposed changes to:

• GTL law
• CIT law
• VAT law
• PIT law