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Bolivia Capital Gains Tax

Detailed capital gains tax rates and rules for Bolivia in 2026.

Capital GainsBOB

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.

Standard Rate

25%

How Bolivia Capital Gains compares

Bolivia’s capital gains tax rate of 25% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and South America’s regional average of 20.5%.

Bolivia
25%
South America average
20.5%
Global average
13.8%

Countries with a similar capital gains rate

Bolivia Capital Gains FAQ