Bolivia Capital Gains Tax Guide 2026

Overview — CGT in Bolivia

Bolivia treats capital gains as ordinary income under the IUE and RC-IVA regimes. There is no separate capital gains tax law. When an individual or company disposes of an asset, the gain (sale price minus cost basis) is included in their annual taxable income. For individuals, capital gains are aggregated with other income and taxed at the flat 13% RC-IVA rate (if derived from personal asset disposals) or at 25% IUE (if derived from business activities). Companies include capital gains in their IUE computation at 25%. The cost basis is the acquisition cost adjusted for capital improvements.

Tax Rates — Capital Gains

Since capital gains are treated as ordinary income, the applicable rate depends on the taxpayer and the nature of the gain:

• Individuals (personal assets) — 13% RC-IVA flat rate on net gains
• Companies — 25% IUE on net gains
• Business income (individuals) — 25% IUE (treated as business profit)
• Non-residents — 25% IUE on Bolivia-source gains (may be reduced under DTTs)

The absence of a separate CGT rate means that gains are subject to the taxpayer's marginal rate, which is a flat 13% or 25% depending on the regime. There is no annual exemption for capital gains, and losses may be offset against gains (subject to general loss relief rules).

Property Gains

Gains from the sale of real property (land and buildings) are taxable as ordinary income. The gain is calculated as the sale price minus the acquisition cost, plus any capital improvements, less selling costs. The transfer tax (Impuesto a la Transmisión Gratuita de Bienes — ITGB) applies separately to property transfers at a rate of 3% of the transaction value. For properties held for personal use, a portion of the gain may be exempt under certain conditions. Primary residence gains may benefit from preferential treatment if the proceeds are reinvested in another primary residence within a specified period.

Securities & Shares

Gains from the sale of shares, bonds, and other securities are taxable as ordinary income. For individuals, gains from the sale of listed securities on the Bolivian Stock Exchange (Bolsa Boliviana de Valores) may benefit from reduced tax treatment or exemptions under certain conditions. Gains from unlisted shares are fully taxable. Dividend income received by individuals is subject to a final withholding tax rather than being included in RC-IVA. For corporate shareholders, dividends are included in IUE taxable income with a credit for withholding tax paid.

FAQs

How do I calculate my capital gain?

The chargeable gain is the difference between the disposal proceeds (net of selling costs) and the acquisition cost (plus enhancement expenditure). Example: Buy land for BOB 200,000, sell for BOB 350,000, costs of BOB 15,000. Gain = 350,000 − 200,000 − 15,000 = BOB 135,000. For an individual, RC-IVA at 13% = BOB 17,550.

Can I offset capital losses against other income?

Capital losses may be offset against capital gains in the same tax year. Unrelieved losses may be carried forward for up to 5 years but cannot be offset against employment or business income (general loss relief rules apply only within the same category of income).

What assets are exempt from CGT?

Principal residence (subject to reinvestment conditions), certain government securities, and assets held for personal use below a threshold value. Gifts to spouses and direct descendants may also be exempt under certain conditions.

Disclaimer

This guide provides general information about Bolivian capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Bolivian tax advisor or the Servicio de Impuestos Nacionales for advice specific to your situation. InvestmentKit does not provide tax advice.