Americas
Currency
BOB
Corporate Tax
25%
Personal Income Tax
13%
VAT / GST
13%
Standard 25%; additional rates for mining, financial and insurance.
Flat 13% on Bolivian-source income.
Standard 13% (VAT plus complementary); 0% exports.
Dividends
12.5%
Interest
12.5%
Royalties
12.5%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
AFP ~14.5% (employer ~12% + employee ~12.5% pension, capped).
Capital Gains Tax
0% (no CGT; included in RC-IVA)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax (municipal)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Mining and hydrocarbon sector surtaxes. Free zones (ZOF) exemptions.
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