Bolivia VAT / Sales Tax

Detailed vat / sales tax rates and rules for Bolivia in 2026.

VAT / Sales TaxBOB

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%

Registration Threshold

All businesses performing taxable activities must register

Reduced Rates

0% — Exports, certain basic necessities

How Bolivia VAT / Sales Tax compares

Bolivia’s standard VAT / sales tax rate of 13% is the 124th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and South America’s regional average of 16.4%.