AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Americas

Bolivia

Bolivia applies a flat 13% personal income tax (RC-IVA) effectively offset by VAT receipts. Corporate tax is 25% + IT.

Personal income tax

13%
Top marginal rate / range

Corporate tax

25% (+ IT 3%)
Standard rate

VAT / Sales tax

13%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • SystemRC-IVA (VAT credit)
  • FilingAnnual
Official Tax Authority Servicio de Impuestos Nacionales
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Bolivia's official tax authority (linked above) or a qualified tax professional before making any decision.