Bolivia

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.