South America
Bolivia tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.