Chinese Taipei vs Bolivia
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Bolivia: 4/01/2026
Compare Chinese Taipei and Bolivia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Bolivia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Bolivia
General CIT Rate:
20
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Chinese Taipei
Bolivia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Bolivia
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
Effective Tax Rate (ETR)
Chinese Taipei
Bolivia
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
27%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
25%–26%
