Bolivia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Bolivia tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 9 November 2026. Figures last changed 9 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Bolivia | 28.98% | 0%† | 0% | 13% | 13% | 13%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Bolivia profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Bolivia?
The top rate on a salary is 28.98%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 13%.
How are capital gains taxed in Bolivia?
Bolivia does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Bolivia?
The top rate is 0% on dividends and 13% on interest.
How is crypto taxed in Bolivia?
Still unverified: we have not settled how Bolivia classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 13%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. no specific rule; 13% personal income tax (RC-IVA) rate.
Does Bolivia tax foreign income?
Generally no. Bolivia taxes income from sources in Bolivia. Income from abroad is generally outside the tax, with exceptions.
Does Bolivia have a wealth tax?
Yes: Impuesto a las Grandes Fortunas, taxed above BOB 30,000,000, top rate 2.4%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Bolivia have an exit tax for individuals?
No. In our model Bolivia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Bolivia have?
Our profiles list 2 regimes: Exchange-traded securities gain (RC-IVA withholding); Qualifying long-term bank deposit interest (RC-IVA exempt). Each has its own conditions.
When do you become tax resident in Bolivia?
The Bolivia day test (No general income-tax day test verified; the separate wealth tax uses more than 183 days in 12 months): The 183-day rule belongs to the tax on large fortunes, not a general income-tax residence test. For the tax on large fortunes, confirm the legal day count, 12-month period, 31 December wealth position and decree exclusions. For income tax, review domicile, source and treaty rules separately. Recorded days alone do not decide general tax residence.
Residence decides whether Bolivia taxes you on these rates. See the Bolivia day-count test and count your own days.
Sources
The Bolivia profile cites 8 sources for these rules, 7 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Law 843 current January 2026 compilation — RC IVA art 19 · official, retrieved 2026-11-09
- MEFP Pension System Bulletin, table 3 · official, retrieved 2026-11-09
- MEFP pension questions, Law 065 article 87 as amended by Law 1582 · official, retrieved 2026-11-09
- SIN tax indicators: 2026 minimum wage · official, retrieved 2026-11-09
- Law 1357,28 December 2020 — Impuesto a las Grandes Fortunas · official, retrieved 2026-11-09
- Supreme Decree 4436,30 December 2020 · official, retrieved 2026-11-09
- Decree 5301 article 49: listed security gains · official, retrieved 2026-11-09
- PwC Bolivia: income determination · summary, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Bolivia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Bolivia side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Brazil, Belize, Chile, Colombia, Costa Rica, Ecuador.