Bolivia Tax & Investment Guides
16 guides covering Bolivian taxation, RC-IVA flat 13% on employment income, IUE corporate income tax 25% standard, IVA 13%, AFP social security 12% employee + 15% employer capped, municipal property tax, no wealth tax, no inheritance tax, and key investment topics for 2026.
Personal Tax & Residency
RC-IVA flat 13% on employment income, 2 minimum wage exemption (approx BOB 4,500/month), 183-day residency rule, DTTs with Andean Community, Mercosur
Bolivia Personal Tax Guide 2026 — RC-IVA Flat 13%, BOB 4,500 Minimum Wage Exemption
Bolivian personal income tax (RC-IVA). Flat rate of 13% on taxable employment income after 2 minimum wage exemption of approximately BOB 4,500/month. Monthly employer withholding, optional annual filing for 2026.
Bolivia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Bolivian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with Andean Community and Mercosur for 2026.
VAT & Indirect Tax
IVA 13% standard rate, 0% exports, tax year calendar year, SIN online filing
Bolivia Tax Filing Guide 2026 — SIN Online Portal, Annual Returns by March, NIT
filing taxes in Bolivia. SIN online portal, annual income tax returns due by 31 March, monthly IVA and RC-IVA returns, Tax Identification Number (NIT), and compliance deadlines for 2026.
Bolivia VAT Guide 2026 — IVA 13% Standard Rate, 0% Exports, Credit Method
Bolivian Value Added Tax (IVA). Standard rate 13% on most goods and services, 0% for exports, credit method for input VAT recovery, registration thresholds, and filing requirements for 2026.
Business & Corporate Tax
IUE 25% standard, branches 25%, FUNDEMPRESA registration, company types SA, SRL, SUC
Bolivia Business Registration Guide 2026 — FUNDEMPRESA, Company Types SA, SRL, SUC
registering a business in Bolivia. FUNDEMPRESA registration, company types (SA, SRL, SUC), NIT tax registration, business licences, and compliance for 2026.
Bolivia Corporate Tax Guide 2026 — IUE 25% Standard Rate, Branches 25%
Bolivian corporate income tax (IUE). Standard rate 25% for resident companies and branches of foreign companies. Capital allowances, thin capitalisation, loss carry-forward, and compliance for 2026.
Bolivia Cross-Border Tax Guide 2026 — Transfer Pricing OECD, DTTs Andean Community, WHT
Bolivian cross-border taxation. Transfer pricing rules following OECD guidelines, double tax treaties with Andean Community and Mercosur, withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividends WHT, interest WHT, crypto as ordinary income, AFP pension system
Bolivia Capital Gains Tax Guide 2026 — Treated as Ordinary Income, IUE 25%
Bolivian capital gains tax. Capital gains are treated as ordinary income and taxed under IUE (25%) for companies or RC-IVA (13%) for individuals. Property gains, securities, and business asset disposals for 2026.
Bolivia Crypto Tax Guide 2026 — Taxed as Ordinary Income, SIN Guidance
Bolivian cryptocurrency taxation. Crypto is taxed as ordinary income under RC-IVA (13%) or IUE (25%). Mining, staking, airdrops, and trading are taxable. SIN guidance on digital assets for 2026.
Bolivia Investment Income Guide 2026 — Dividends WHT, Interest WHT, Capital Gains
Bolivian investment income taxation. Dividend withholding tax, interest withholding tax on bank deposits and bonds, capital gains treatment, and investment vehicles for 2026.
Bolivia Pension Guide 2026 — AFP Individual Capitalisation, Retirement Age 58, Renta Dignidad
Bolivian pensions. AFP individual capitalisation system, retirement age 58, programmed withdrawal, life annuity options, Renta Dignidad universal pension, and retirement planning for 2026.
Property & Wealth Tax
Municipal property tax, transfer tax, rental income under IUE/RC-IVA, no inheritance tax, no wealth tax
Bolivia Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax Rules
Bolivian inheritance and gift tax. Bolivia does not impose inheritance tax. Gift tax applies to certain transfers. Succession law, wills, and probate for 2026.
Bolivia Property Tax Guide 2026 — Municipal Property Tax, Transfer Tax, Registration
Bolivian property taxation. Municipal property tax (Impuesto a la Propiedad de Bienes Inmuebles), transfer tax (ITGB 3%), registration fees, and compliance for 2026.
Bolivia Rental Income Guide 2026 — Taxed Under IUE (25%) or RC-IVA (13%)
Bolivian rental income taxation. Rental income from property is taxed under IUE at 25% for businesses or RC-IVA at 13% for individuals. Allowable deductions, withholding tax, and compliance for 2026.
Bolivia Wealth Tax Guide 2026 — No Annual Wealth Tax, Municipal Property Tax
Bolivian wealth tax. Bolivia does not impose an annual net wealth tax. Municipal property tax (IPBI) serves as the main periodic tax on wealth. No net worth tax, no wealth-based levies for 2026.
Employment & Social Security
AFP 12% employee + 15% employer capped, pension system, retirement age 58
Bolivia Calculators (6)
Free calculators for Bolivian salary, tax, and personal finance.
Bolivia Salary
Net pay after RC-IVA 13% flat, AFP 12% capped.
Bolivia VAT
IVA 13% standard rate calculator.
Bolivia Corporate Tax
IUE 25% standard rate.
Bolivia Property Tax
Municipal property tax calculator.
Bolivia Social Insurance
AFP 12%+15% capped contributions.
Bolivia Income Tax
RC-IVA 13% flat calculator.