Mongolia’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Mongolia, which has rich mineral deposits of coal, copper, iron ore and gold. The mining industry is governed by the Mineral Resources Authority of Mongolia, and its various departments. The Mineral Law is the apex law for the country’s mining industry.


The report outlines governing bodies, governing laws, licenses, rights and obligations, and key fiscal terms which includes license fee, royalty, corporate income tax, depreciation, loss carry forward, withholding tax and value added tax.

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Gain an overview of Mongolia’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Mongolian Mining Industry – Governing Bodie

2.1 Mineral Resource Authority of Mongoli

2.1.1 The Geological Surve

2.1.2 Coal Division

2.1.3 Cadastre Division

2.1.4 Mining Division

3 The Mongolian Mining Industry – Governing Laws

3.1 Minerals Law of Mongolia

3.2 General Law of Taxation

4 The Mongolian Mining Industry – Licenses

4.1 Conditions of Granting Licenses

4.1.1 Exploration License

4.1.2 Mining License

5 The Mongolian Mining Industry – Rights and Obligations

5.1 Rights

5.1.1 Rights of exploration license holders

5.2 Obligations

5.2.1 Obligations to Prospecting License Holders

5.2.2 Obligations of exploration license holders

5.2.3 Obligations of mining license holders

6 The Mongolian Mining Industry – Key Fiscal Terms

6.1 License Fee

6.1.1 Exploration License Fee

6.1.2 Mining License Fee

6.2 Royalty

6.3 Corporate Income Tax

6.4 Depreciation

6.5 Loss Carry Forward

6.6 Withholding Tax

6.7 Value Added Tax

7 The Mongolian Mining Industry – Future Development

8 Appendix

8.1 Abbreviations

8.2 Secondary Research

8.3 Primary Research

8.4 Contact GlobalData

8.5 About GlobalData

8.6 GlobalData’s Services

8.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Mongolia – Fiscal Regime Terms and Other Taxes (%), 2015

Table 2: The Mining Industry in Mongolia – Depreciation, Useful Life (in years), 2015

List of Figures

Figure 1: The Mining Industry in Mongolia – Commodity Mines at Different Stages (Number of Mines), 2015


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