Bolivia Personal Income Tax
Detailed personal income tax rates and rules for Bolivia in 2026.
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 (BOB) | Tax Rate |
|---|---|
| Bs 0+ | 0% |
Filing Deadline
Not applicable for most individuals
Residency Rule
Bolivia does not have a traditional personal income tax. Tax obligations depend on the type of activity and entity rather than personal residency.
How Bolivia Income Tax compares
Bolivia’s top personal income tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and South America’s regional average of 30.5%.
