Top income tax
13.0%
Territorial system
Corporate tax
25.0%
IVA
13.0%
standard rate
Tax residency
183 days
5 tax treaties
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.
- 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
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
- 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%