Revenue Statistics in Asian and Pacific Economies 2020 - © OECD 2020
4.11 | Mongolia | ||||||||||
| Details of tax revenue | ||||||||||
| Billion MNT | ||||||||||
| | 1997 | 2000 | 2007 | 2010 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 |
| Total tax revenue | .. | .. | 1 406 | 2 470 | 4 503 | 4 481 | 4 421 | 4 567 | 6 005 | 7 788 |
| 1000 Taxes on income, profits and capital gains | .. | .. | 649 | 975 | 1 109 | 1 101 | 1 171 | 1 043 | 1 613 | 2 091 |
| 1100 Of individuals | .. | .. | 75 | 161 | 449 | 480 | 482 | 523 | 651 | 814 |
| 1110 On income and profits | .. | .. | 75 | 161 | 449 | 480 | 482 | 523 | 651 | 814 |
| 1120 On capital gains | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1200 Corporate | .. | .. | 574 | 814 | 660 | 621 | 689 | 520 | 962 | 1 277 |
| 1210 On profits | .. | .. | 574 | 814 | 660 | 621 | 689 | 520 | 962 | 1 277 |
| Corporate tax income revenue | .. | .. | 220 | 391 | 660 | 621 | 689 | 520 | 962 | 1 277 |
| Windfall profit tax | .. | .. | 354 | 423 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1220 On capital gains of corporates | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1300 Unallocable between 1100 and 1200 | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2000 Social security contributions | .. | .. | 161 | 323 | 819 | 871 | 972 | 1 058 | 1 259 | 1 569 |
| 2100 Employees | .. | .. | 8 | 170 | 364 | 423 | 438 | 465 | 535 | 541 |
| 2110 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2120 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2200 Employers | .. | .. | 147 | 129 | 399 | 440 | 447 | 494 | 578 | 640 |
| 2210 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2220 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2300 Self-employed or non-employed | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2310 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2320 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2400 Unallocable between 2100, 2200 and 2300 | .. | .. | 6 | 24 | 56 | 8 | 87 | 99 | 146 | 388 |
| 2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 3000 Taxes on payroll and workforce | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4000 Taxes on property | .. | .. | 28 | 47 | 111 | 115 | 117 | 125 | 157 | 169 |
| 4100 Recurrent taxes on immovable property | .. | .. | 20 | 33 | 67 | 66 | 60 | 54 | 62 | 67 |
| 4110 Households | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4120 Others | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4200 Recurrent taxes on net wealth | .. | .. | 8 | 14 | 44 | 50 | 58 | 72 | 94 | 102 |
| 4210 Individual | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4220 Corporate | .. | .. | 8 | 14 | 44 | 50 | 58 | 72 | 94 | 102 |
| 4300 Estate, inheritance and gift taxes | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4310 Estate and inheritance taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4320 Gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4400 Taxes on financial and capital transactions | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4500 Other non-reccurrent taxes on property | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4600 Other recurrent taxes on property | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5000 Taxes on goods and services | .. | .. | 568 | 1 125 | 2 465 | 2 393 | 2 161 | 2 341 | 2 976 | 3 960 |
| 5100 Taxes on production, sale, transfer, etc | .. | .. | 508 | 1 048 | 2 288 | 2 206 | 1 990 | 2 129 | 2 686 | 3 671 |
| 5110 General taxes on goods and services | .. | .. | 265 | 579 | 1 435 | 1 372 | 1 050 | 1 141 | 1 619 | 2 196 |
| 5111 Value added taxes | .. | .. | 265 | 579 | 1 435 | 1 372 | 1 050 | 1 141 | 1 619 | 2 196 |
| Domestic VAT | .. | .. | 108 | 208 | 574 | 551 | 485 | 558 | 734 | 898 |
| Import VAT | .. | .. | 199 | 423 | 938 | 917 | 672 | 684 | 1 032 | 1 412 |
| VAT refunds | .. | .. | -42 | -51 | -76 | -95 | -107 | -102 | -148 | -114 |
| 5112 Sales tax | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5113 Other | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5120 Taxes on specific goods and services | .. | .. | 243 | 469 | 853 | 835 | 941 | 989 | 1 067 | 1 475 |
| 5121 Excises | .. | .. | 140 | 276 | 460 | 466 | 604 | 641 | 532 | 768 |
| Alcoholic drinks (excluding beer) | .. | .. | 48 | 93 | 228 | 261 | 210 | 222 | 247 | 269 |
| Beer | .. | .. | 7 | 17 | 32 | 36 | 28 | 27 | 27 | 29 |
| Tobacco | .. | .. | 10 | 11 | 40 | 46 | 32 | 33 | 33 | 29 |
| Vehicles | .. | .. | 39 | 55 | 104 | 90 | 44 | 27 | 89 | 214 |
| Fuel and gasoline | .. | .. | 36 | 100 | 56 | 34 | 291 | 332 | 137 | 227 |
| 5122 Profits of fiscal monopolies | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5123 Customs and import duties | .. | .. | 96 | 193 | 381 | 355 | 321 | 328 | 512 | 682 |
| 5124 Taxes on exports | .. | .. | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5125 Taxes on investment goods | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5126 Taxes on specific services | .. | .. | 0 | 0 | 11 | 13 | 16 | 19 | 23 | 25 |
| 5127 Other taxes on internat. trade and transactions | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5128 Other taxes | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5130 Unallocable between 5110 and 5120 | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5200 Taxes on use of goods and to perform activities | .. | .. | 60 | 77 | 177 | 187 | 171 | 212 | 290 | 289 |
| 5210 Recurrent taxes | .. | .. | 60 | 74 | 112 | 109 | 157 | 192 | 253 | 247 |
| 5211 Paid by households: motor vehicles | .. | .. | 6 | 10 | 26 | 28 | 29 | 32 | 36 | 38 |
| 5212 Paid by others: motor vehicles | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5213 Paid in respect of other goods | .. | .. | 54 | 63 | 87 | 80 | 128 | 160 | 218 | 208 |
| 5220 Non-recurrent taxes | .. | .. | 0 | 3 | 65 | 78 | 14 | 20 | 37 | 42 |
| 5300 Unallocable between 5100 and 5200 | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6000 Other taxes | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6100 Paid solely by business | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 6200 Other | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Not available | |||||||||||
Note: Year ending December 31st. The data are on a cash basis. | |||||||||||
Disclaimer: http://oe.cd/disclaimer | |||||||||||
Source: Ministry of Finance of Mongolia. |