Bolivia Tax Rates
Bolivia operates a tax system administered by the Servicio de Impuestos Nacionales (SIN). Notably, Bolivia does not impose a personal income tax. Instead, it relies on corporate tax at 25%, a VAT (IVA) of 13%, a transactions tax of 3%, and significant taxes on the hydrocarbon sector. Bolivia is a member of the Andean Community and applies regional tax cooperation rules.
Top Income Tax Rate
0%
Corporate Tax Rate
25%
VAT / Sales Tax
13%
Capital Gains Tax
25%
Detailed Tax Information
Income Tax Brackets
Bolivia does not impose a personal income tax. Instead, employees are subject to a 13% tax on their income (RC-IVA), but this is fully offset by VAT credits from personal expenses, effectively resulting in no net income tax for most workers. Self-employed individuals and professionals are subject to the IUE (corporate tax) regime at 25% if they earn above certain thresholds.
| Income Range | Tax Rate |
|---|---|
| Bs 0+ | 0% |
Corporate Tax
Bolivia imposes a 25% corporate income tax (IUE - Impuesto sobre las Utilidades de las Empresas). Mining companies pay an additional 25% surtax on extraordinary profits. Hydrocarbon companies are subject to a 50% tax on upstream activities (IDH - Impuesto Directo a los Hidrocarburos) plus 25% IUE. A 3% transactions tax (IT) applies on gross revenue, creditable against IUE.
Standard Rate
25%
Capital Gains Tax
Capital gains in Bolivia are treated as business profits and subject to the 25% IUE. Gains from the sale of real estate, shares, and other assets are included in taxable income for companies.
Rate
25%
VAT / Sales Tax
Bolivia levies a 13% IVA on most goods and services. The IVA is included in the sale price (not added on top), making the effective rate approximately 14.94% on the base price. Exports are zero-rated. Basic food items and some essential services are exempt.
Standard Rate
13%
Cryptocurrency Tax
Bolivia officially banned the use of cryptocurrencies in 2014 through the Central Bank resolution. While enforcement has been limited, cryptocurrencies are not recognized for tax purposes. However, there has been discussion about potentially reversing this ban.
Tax Treaties
Bolivia has approximately 8 double taxation agreements. As a member of the Andean Community, Bolivia applies Decision 578 for tax cooperation with Colombia, Ecuador, and Peru.
Treaty Network
8
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Bolivia
See how much you could save by moving here from your current country.
+$12K
Tax in United States
$24K
24.4% effective
Tax in Bolivia
$13K
12.7% effective
You Save
47.8%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
