- Income tax brackets updated
Full refresh — verification date, data year 2026, employer SS 17.21%, cap 1,980,000 BOB, wealth and inheritance taxes and rates, treaty count 9, sources and descriptions (taxsummaries.pwc.com) Source
BO
Bolivia
South America
BOB
BO · BOL · #27 · 15 cities
Nomad score
52/100
Compare
Top income tax
13.0%
Territorial system
Corporate tax
25.0%
IVA
13.0%
standard rate
Tax residency
183 days
9 tax treaties
Bolivia tax profile
Data year: 2026
- Tax system
- Territorial Bolivia taxes individuals and companies on Bolivian-source income only; foreign-source income is not taxed. Employment and similar labour income is subject to RC-IVA at 13% (not a progressive schedule). Companies pay IUE at 25% on taxable profit or transaction tax (IT) at 3% on gross receipts, whichever is higher in practice.
- Top PIT rate
- 13.0%
- Corporate tax rate
- 25.0%
- IVA
- 13.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 12.7%
- Social security (employer)
- 17.2%
- Social security cap (annual)
- BOB 1,980,000
- Dividend withholding
- 12.5%
- Interest withholding
- 12.5%
- Royalty withholding
- 12.5%
- Wealth tax
- 2.40%
- Inheritance tax
- 20.0%
- Treaty count
- 9
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| BOB 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BOB 0 | and above | 13.0% |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- For income tax, liability follows source, not a general worldwide residence test. For the Impuesto a las Grandes Fortunas (IGF), a person is resident if present more than 183 days, continuously or not, within any 12-month period; residents with net wealth above BOB 30 million at 31 December are taxed on worldwide assets, while non-residents are taxed only on Bolivian situs wealth above that threshold.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March (IGF); 120 days after fiscal year-end (IUE)
Sources
- PwC Bolivia Tax Summary (accessed Oct 9, 2026) RC-IVA, CIT, VAT, withholding, social security, IGF, inheritance and gift tax, residency, treaties
- SIN Cuadro General de Impuestos (accessed Oct 9, 2026) Official RC-IVA 13%, IUE 25%, IVA 13%, IT 3% rates and filing cadence
- Ley 1357 Impuesto a las Grandes Fortunas (accessed Oct 9, 2026) IGF residency 183 days in 12 months, BOB 30 million threshold, progressive rates