Bolivia Corporate Income Tax
Detailed corporate income tax rates and rules for Bolivia in 2026.
Corporate TaxBOB
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%
How Bolivia Corporate Tax compares
Bolivia’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and South America’s regional average of 28.4%.
Bolivia
25%
South America average
28.4%
Global average
22.2%
