Corporate Tax Guide

Bolivia

Bolivia's economy is heavily reliant on natural resources, including lithium, natural gas, and minerals. The general corporate income tax (CIT) rate is 25%. Personal employment income is generally subject to RC-IVA at a rate of 13%. In terms of social security, employers generally contribute 17.21% of total payroll, with the mining sector at 19.51%; employee pension contributions are typically 12.71%. The value added tax (VAT) rate is 13%, and as the tax is included in the price, the effective rate is approximately 14.94%. Dividends paid to residents are generally not subject to additional withholding tax. Payments to non-residents such as dividends, interest, royalties, and service fees are generally subject to withholding tax at a rate of 12.5%; certain activities performed within Bolivia may qualify for a reduced rate of 2.5%, while compensation paid to non-resident individuals for services rendered in Bolivia is generally subject to a 16% withholding tax. Bolivia has entered into double taxation agreements with several countries and regions, which may alleviate double taxation on cross-border income when conditions are met.

Published — 8/21/2024 · Time of Update — 4/01/2026

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Bolivia

Bolivia Corporate Tax Brief

PwC World Tax Summary OECD Statistics

Published — 8/21/2024 · Time of Update — 4/01/2026

Corporate Income Tax (CIT)

General CIT Rate:

25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)

CIT Return Due Date:

120 days after the fiscal year-end.

CIT Payment Due Date:

120 days after the fiscal year-end.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

12.5/12.5/12.5

Value-Added Tax (VAT)

General VAT Rate:

13%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate：25%.

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

27%

Composite Effective Marginal Tax Rate:

25%–26%

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Additional info

Bolivia Corporate Income Tax (CIT)

In Bolivia, the corporate income tax (CIT) rate is 25%, except for mining companies, financial institutions, and insurance/reinsurance companies, which are subject to an additional income tax. The CIT return and final payment are due 120 days after the fiscal year-end. For most companies, there are no mandatory estimated payments, but mining companies must make advanced payments related to the additional income tax.

PwC World Tax Summary

Bolivia Personal Income Tax (PIT)

In Bolivia, the personal income tax (PIT) rate is 13%. There is no requirement to file a PIT return for employment income, but returns must be filed quarterly for investment and other forms of income. There are no specific final payment deadlines for PIT, and estimated payments are not required for employment income but must be made quarterly for investment and other income.

PwC World Tax Summary

Bolivia Withholding Tax (WHT)

In Bolivia, payments made to residents, including dividends to individuals or corporations, are not taxable. However, payments by corporations to individuals for goods or services not supported by an invoice are subject to withholding tax (WHT) at rates of 8% on goods and 16% on services.
For non-residents, dividend payments, profit distributions, interest, royalties, and service fees are subject to a 12.5% WHT. Activities partially performed in Bolivia, such as telecommunications or film production, are subject to a reduced 2.5% WHT. Non-domiciled individuals performing activities in Bolivia face a 16% WHT, which includes a 3% transaction tax and a 13% personal income tax (RC-IVA).

PwC World Tax Summary

Bolivia Value-Added Tax (VAT)

In Bolivia, Value-Added Tax (VAT) is imposed at a rate of 13% on the sale of tangible goods and the provision of services within the country, including imports. Since this tax is incorporated into the final price, the effective tax rate becomes 14.94% (calculated as 13% of the base amount, which is 87% of the total price).

PwC World Tax Summary

Bolivia Transfer Tax

The transfer of property and real estate in Bolivia is subject to a transfer tax at a rate of 3%. This tax is determined based on the provisions of the transaction tax, which applies to gross income. The transfer tax is collected either by the municipal government or the tax authorities, depending on the location of the property and the type of seller involved.

PwC World Tax Summary

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