🇧🇴 Bolivia
BO / BOL #27
Nomad Score
54.0
Cities
15
🇧🇴 BOLIVIA TAX PROFILE
Data year: 2025
Tax System
Territorial
Bolivia taxes only Bolivian-source income. There is no traditional progressive personal income tax; instead a 13% RC-IVA applies.
Bolivia taxes only Bolivian-source income. There is no traditional progressive personal income tax; instead a 13% RC-IVA applies.
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)
16.7%
Dividend Withholding
12.5%
Interest Withholding
12.5%
Royalty Withholding
12.5%
Treaty Count
5
Territorial Exemption
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| BOB 0 | and above | 25.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| BOB 0 | and above | 13.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present for 183+ days in a calendar year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March-April
📚 SOURCES
-
PwC Bolivia
(accessed Mar 23, 2026)
RC-IVA 13%, CIT 25%
🔗 RELATED
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