Bolivia Tax System

The Impuesto sobre las Utilidades de las Empresas (IUE) is Bolivia's corporate income tax at a flat 25% rate for all resident companies and branches of foreign entities. There are no reduced rates for specific sectors. Capital gains are included in ordinary income. Tax losses may be carried forward for up to 5 years. The tax year is the calendar year, and annual returns are due by 31 March.

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