Bolivia
South America · BO · 8 treaties
What are the main tax rates in Bolivia?
Bolivia has a territorial tax system. The top personal income tax rate is 13%, corporate tax is 25%, and the standard VAT is 13%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 12.5% |
| Withholding — interest | 12.5% |
| Withholding — royalties | 12.5% |
| VAT / GST (standard) | 13% |
| Personal income (top rate) | 13% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Bolivia?
- Tax residency in Bolivia is established after 183 days.
- Does Bolivia have an exit tax?
- Bolivia does not have an exit tax.
- What is the dividend withholding tax rate in Bolivia?
- The dividend withholding tax rate in Bolivia is 12.5%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Having legal residence (residencia legal) in Bolivia as recognized by the tax authority (Servicio de Impuestos Nacionales)
- Being registered with the Bolivian tax authority (SIN) as a resident taxpayer with a Bolivian tax ID (NIT/Código de Identificación)
- Meeting the conditions to be treated as resident for the Impuesto a las Grandes Fortunas (wealth tax) – i.e. being a natural person considered resident in the Plurinational State of Bolivia with wealth located in Bolivia and/or abroad above the statutory threshold
Bolivia does not tax individuals on worldwide income on a pure citizenship or domicile basis, so in practice ceasing tax residence generally involves ending legal residence/registration with SIN and leaving the country, with no multi‑year tail rules; only wealth tax ties can persist while one still meets its residency definition.
Source: Servicio de Impuestos Nacionales (summarised in ECOVIS Bolivia tax guide)
Tax treaty network (43)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Argentina | 12% | 12% | 12% |
| Colombia | 10% | 10% | 10% |
| Ecuador | 5% | 5% | 5% |
| Peru | 10% | 10% | 10% |
| France | 5% | 5% | 5% |
| Germany | 5% | 5% | 5% |
| Spain | 5% | 5% | 5% |
| Sweden | 5% | 5% | 5% |
| United Kingdom | 5% | 5% | 5% |
| Austria | 5% | 5% | 5% |
| Belgium | 5% | 5% | 5% |
| Brazil | 15% | 15% | 15% |
| Canada | 5% | 5% | 5% |
| Chile | 5% | 5% | 5% |
| Costa Rica | 10% | 10% | 10% |
| Czechia | 5% | 5% | 5% |
| Denmark | 5% | 5% | 5% |
| Finland | 5% | 5% | 5% |
| Hungary | 5% | 5% | 5% |
| India | 10% | 10% | 10% |
| Israel | 5% | 5% | 5% |
| Italy | 5% | 5% | 5% |
| Japan | 5% | 5% | 5% |
| Mexico | 5% | 5% | 5% |
| Netherlands | 5% | 5% | 5% |
| Norway | 5% | 5% | 5% |
| Pakistan | 10% | 10% | 10% |
| Paraguay | 10% | 10% | 10% |
| Poland | 5% | 5% | 5% |
| Portugal | 5% | 5% | 5% |
| Romania | 5% | 5% | 5% |
| Russia | 15% | 10% | 15% |
| South Africa | 15% | 10% | 15% |
| Switzerland | 5% | 5% | 5% |
| Taiwan | 10% | 10% | 10% |
| United States of America | 5% | 5% | 5% |
| Uruguay | 10% | 10% | 10% |
| Venezuela | 5% | 5% | 5% |
| Greece | 10% | 10% | 10% |
| South Korea | 5% | 5% | 5% |
| Luxembourg | 5% | 5% | 5% |
| Thailand | 10% | 10% | 10% |
| Turkey | 10% | 10% | 10% |