South America
Bolivia: tax at a glance
A territorial system with a light 13% flat personal tax, largely offset by VAT credits. A net-wealth tax (IGF) still applies to large fortunes.
Territorial
Last verified
The taxes
- Personal income (top)
- 13%RC-IVA charges a flat 13% on personal income, largely offset by submitted VAT receipts. Self-employed professionals fall under the 25% IUE regime instead.
- Corporate income
- 25%
- Capital gains
- Taxed as income (IUE 25% / RC-IVA).
- VAT / IVA
- 13%
- Dividends (WHT)
- 12.5% (effective, non-residents).
- Interest (WHT)
- 12.5% (effective).
- Royalties (WHT)
- 12.5% (effective).
- Social security (employee)
- ~12.7%–13% (pension).
- Social security (employer)
- ~16.7% (health + housing + risk).
- Wealth tax
- IGF on net worth above Bs 30M: 1.4%–2.4%.
- Inheritance / estate
- Transmisión Gratuita de Bienes 1% / 10% / 20%.
- Property tax
- Municipal property tax (IPBI).
- Other
- IT transactions tax 3%. IGF net-wealth tax also applies.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.