BO · Americas · BOB
Bolivia
Tax rates
Income Tax
13%
Top statutory rate
Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Taxes on personal income) · as of 2026-03-26Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
13%
Standard rate
Source: PWC Worldwide Tax Summaries — Bolivia (Corporate, Other taxes) · as of 2026-03-26Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Income determination) · as of 2026-03-26Wealth Tax
2.4%
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Bolivia using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets & notes
Income Tax
| Threshold | Rate |
|---|---|
| BOB 0 | 13% |
The RC-IVA personal income tax is a single flat rate on individual income; there is no progressive schedule.
Bolivia's personal income tax, the Régimen Complementario al Impuesto al Valor Agregado (RC-IVA), is a flat 13% tax on individual income.
Capital Gains Tax
Capital gains realized by individuals, including gains on listed securities, are not subject to tax in Bolivia.
Wealth Tax
Impuesto a las Grandes Fortunas (IGF), enacted 28 December 2020, applies annually to resident and non-resident individuals with net wealth exceeding BOB 30 million as of 31 December each year. Progressive rates: 1.4% (BOB 30,000,001–40,000,000), 1.9% (BOB 40,000,001–50,000,000), 2.4% (above BOB 50,000,000) — rate shown is the top bracket, corroborated by Bolivia's tax authority (Servicio de Impuestos Nacionales) resolution RND No. 102600000009 dated 25 March 2026. Resident individuals are taxed on worldwide net wealth (domestic and foreign assets); non-residents on Bolivia-situated wealth only. A government proposal to repeal the IGF (together with three other taxes) was rejected by the Chamber of Deputies' Economic Policy and Finance Committee in February 2026, so the tax remains in force as of the most recent review.