Bolivia tax
Special regime for new residents: Bolivia source-based personal income tax: Bolivian-source income only.
Checked against official sources on Change log
Special regimes for new residents
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%. 1
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
Standard rules and foreign-source income
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. 1
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
VAT, social security and 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.
- 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).
Questions people ask
Who qualifies for Bolivia source-based personal income tax: Bolivian-source income only?
Applies to natural persons and undivided estates (art. The source rule applies to all residents and non-residents regardless of immigration status.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (1)
Official sources
- Ley N° 843 (Texto Ordenado) y decretos reglamentarios, compilation dated 31 July 2026 (RC-IVA arts. 19-30) · Servicio de Impuestos Nacionales (Bolivia) · checked 2026-10-12 · published 2026-07-31