Corporate Income Tax (CIT) credit for Corporate Social Responsibility (CSR) projects

Mongolia • No.4/2025 • November 2025

In brief

With the amendments to the CIT Law on August 30, 2024, a CIT credits was introduced for investments in fixed assets and financial support or donations made toward CSR projects and activities. The Mongolian Tax Authority issued guidance regarding the implementation of this credit on September 1, 2025. This tax alert aims to provide you with a brief overview of the key amendments for claiming the tax credit.

We are pleased to offer expert support to ensure your company’s compliance with all general and specific requirements for obtaining CSR tax credits, including assistance with filings and reviews by relevant authorities.

The tax alert includes: 

1. General Conditions for CIT credit
2. Special Requirements for Projects and Activities
3. Directions And requirements for CSR projects and activities eligible for Tax credit
4. Reporting for Tax credit
5. Review and Acceptance Process for Tax Credit Reporting