Current state
Because all paid gambling is banned in Mongolia, there is effectively no gambling tax regime for residents. Any gambling-related income earned inside Mongolia is earned from an illegal activity and would be subject to seizure rather than taxation.
Expats and cross-border income
Mongolian citizens living abroad are generally taxed on worldwide income if they remain Mongolian tax residents. Mongolia's tax residency rules look primarily at physical presence (183+ days in Mongolia per year) and centre of vital interests.
For non-resident Mongolian citizens living and earning abroad, Mongolia's taxing powers are limited to Mongolian-source income. Betting winnings earned at offshore sportsbooks while physically outside Mongolia typically fall outside Mongolian tax jurisdiction.
Tax residency of your host country
Most important for Mongolian speakers abroad: your host country's tax rules.
- Germany, Austria: Private gambling winnings generally not taxable unless you qualify as a professional gambler
- UK: Gambling winnings tax-free
- USA: Winnings are taxable as ordinary income, with reporting thresholds by game type
- Russia: Winnings above RUB 15,000 are subject to 13% tax
- Kazakhstan: Gambling winnings taxable under personal income tax
Consult a tax professional
Tax rules are complex and change. This page is informational only. For specific advice, speak with a qualified tax professional in your country of residence.