Kinetic electron emission from MgO film under the impact of 50–300 eV rare-gas ions has been investigated by Monte Carlo simulation. The program includes excitation of the target electrons (by projectile ions, recoiling target atoms and fast primary electrons), subsequent transport and escape of these electrons from the target surface. Potential electron yields due to Auger neutralization of various ions are obtained by comparing the calculated kinetic electron yield with the experimental data. The program generates partial yields of the secondary electrons excited by projectile ions, recoiling target atoms and electron cascades. The partial yields of the electrons excited by projectile ions and electron cascades fluctuate with mass of the projectile ion like the electronic stopping. Moreover, lateral and depth distribution of the electrons excited by three excitation processes were quite different. For the range of investigated ion energies, the average electron escape depth was independent of the mass of the incident ion, which indicates that electron escape depth is a material property.