Based on Article 22,9 and Article 22.11 of the Law on Corporate Income Tax, the following requirements and standards for construction, projects, and activities eligible for tax incentives have been approved

• Healthcare organization activities eligible for tax relief (Annex to Order No. A/189 by the Minister of Health, May 7, 2025. Click HERE for more information in Mongolian);
• Telecommunications and IT sector projects eligible for income tax relief (Annex to Order A/79 by the Minister of Electronic Development, Innovation and Communications, May 9, 2025. Click HERE for more information in Mongolian);
• Cultural heritage, museum, library, music, film, handicrafts, stage art works, construction and usage eligible for tax relief (Annex I to Order No. A/175 by the Minister of Culture, Sports, Tourism and Youth, May 7, 2025. Click HERE for more information in Mongolian);
• Sports, Tourism and Youth, May 7, 2025. Click HERE for more information in Mongolian); Sports facilities construction, Olympic-type competitions organization, financial support to recognized sports associations, teams, athletes and coaches eligible for tax relief (Second Annex to Order No. A/175 by the Minister of Culture, Sports, Tourism and Youth, May 7, 2025. Click HERE for more information in Mongolian);
• Corporate income tax relief requirements and standards for construction projects (Annex I to Order A/189 by the Minister of Education, May 2, 2025. Click HERE for more information in Mongolian);
• General and special requirements for compensation for damage caused by force majeure and other similar disasters (Annex I to Order No. 18 of the Deputy Prime Minister of Mongolia dated February 5, 2025. Please click HERE for more information in Mongolian)

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