Moving to Bolivia
4 ways to move to Bolivia in our guide: 1 work visa, 1 student visa, 2 spouse visas.
No digital nomad visa. Tax for newcomers: Bolivia source-based personal income tax, 13% tax. Checked against official sources on .
Bolivia is a country where the tax system follows where income is earned, not where you live. That means if you move there, the tax office looks at Bolivian-source income, and foreign-source income is not part of the personal income tax base.
Work · 1
Student · 1
Student stay
First stay: 3 yrs
Spouse visas · 2
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a permanent resident
Spouse of a citizen
First stay: 1 yr
Tax
Bolivia taxes income of Bolivian source. The personal income tax (RC-IVA) applies to all income of Bolivian source whatever your domicile or residence, and foreign-source income is not in the base. There is no day-count test for this tax. Company profits are taxed under the IUE, and VAT applies at a general rate. Domicile and residence are irrelevant to the RC-IVA base.
Standard rules
Income taxes: Bolivian-source income, RC-IVA and IUE
13% tax
Details
- On: Income of Bolivian source (Article 20 and 21)
Law 843 taxes income of Bolivian source: employment income under the RC-IVA at 13% after a non-taxable minimum of two national minimum wages, company profits under the IUE at 25%, and VAT at a 13% general rate.
Taxed on
Income of Bolivian source (Article 20 and 21)
Tax residence
The tax charge follows the Bolivian source of the income rather than residence.
Visas
No visa-linked tax relief exists for temporary or definitive residents.
Other taxes
Payments of Bolivian-source income to beneficiaries abroad are taxed by a final withholding of 25% on a presumed net profit of 50% of the amount paid (12.5% of the payment, art. 51). For employees, RC-IVA allows a non-taxable minimum equal to two national minimum wages in each tax period (art. 26), so it is not 13% of all pay.
Checked against official sources on , some details partly verifiedChange log
Special regime
Bolivia source-based personal income tax (RC-IVA): Bolivian-source income only
13% tax
Details
- On: Income of Bolivian source of natural persons and undivided estates
- Who: Applies to natural persons and undivided estates (art. 22)
Bolivia's personal income tax (RC-IVA) applies to all income of Bolivian source whatever the domicile or residence of the taxpayer; foreign-source income is not in the base, and the tax rate is 13%.
Taxed on
Income of Bolivian source of natural persons and undivided estates (arts. 20-22 and 30 of Ley 843, Título III): income from goods located or used economically in Bolivia, from acts or activities carried out in national territory, or from events occurring inside it, whatever the nationality, domicile or residence of the holder.
Who it applies to
- Applies to natural persons and undivided estates (art. 22); no visa or registration condition for foreign-source income to fall outside the base.
Exclusions
- Fees and payments to persons not domiciled in Bolivia for work carried out in national territory are covered by the tax (art. 19 lit. h as added by Ley 1448 of 2022), except income of athletes and artists in international competitions.
- Foreign diplomats and international-organisation staff are outside the tax in the cases stated in art. 20.
Tax residence
Domicile and residence are irrelevant to the RC-IVA base under art. 20; no day-count test is applied there.
Visas
The source rule applies to all residents and non-residents regardless of immigration status.
Other taxes
Business profits tax (IUE), transactions tax (IT) and VAT are separate taxes in Ley 843. The 13% figure is the general single rate of art. 15 (VAT) and art. 30 (RC-IVA applies 13% to income determined under chapters IV and V). Employees deduct a non-taxable minimum of two national minimum wages in each tax period (art. 26).
Checked against official sources on , some details partly verifiedChange log
Checked against official sources on Change log
Bolivia in pictures
Path to permanent residence · 1
- PR after 3 years · Definitive stay (permanencia definitiva)
Arriving in Bolivia: first steps
- Get health cover that works in Bolivia, as a medical certificate is part of the visa paperwork.
- Have a police record from your home country ready for the application.
- Prepare a sworn declaration backed by documents to show economic solvency.
- Complete the sworn application form and pay the procedure fee.
- Keep your passport and a photograph ready for the application.
- If you are working, make sure your work contract is endorsed by the Ministry of Labour.
Questions people ask
What work visas does Bolivia offer foreigners?
Bolivia has 1 work visa. Work stay gives a first stay of 3 years that can be renewed.
How do I get a student visa for Bolivia?
Bolivia has 1 student visa. Student stay gives a first stay of 3 years that can be renewed.
Can I join my spouse or partner in Bolivia?
Yes. Bolivia has 2 spouse visas. Spouse of a citizen gives a first stay of 1 year that can be renewed. There is also Spouse of a permanent resident.
Does Bolivia have a special tax regime for new residents?
Yes: Bolivia source-based personal income tax (RC-IVA): Bolivian-source income only. Bolivia's personal income tax (RC-IVA) applies to all income of Bolivian source whatever the domicile or residence of the taxpayer; foreign-source income is not in the base, and the tax rate is 13%. It is separate from the visa and has its own conditions.
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