Americas · Tax guide
Bolivia
Bolivia taxes company profits (IUE) at 25%, charges VAT at 13% plus a transaction tax on gross income, and requires invoicing through the SIN's online system. Taxes are administered by the National Tax Service (SIN).
At a glance
- Corporate income tax (IUE)
- 25%
- VAT (IVA)
- 13%
- Withholding on payments abroad
- 12.5%
Transaction tax creditable against it
Included in the price
Effective rate
Corporate income tax
Companies pay IUE at 25%, filed within 120 days of the year-end; the transaction tax (IT) on gross income paid during the year is creditable against it.
VAT, transaction tax and SIAT
VAT is 13%, included in the price, and businesses also pay the transaction tax on gross income; both are filed monthly. Invoices must be issued through the SIN's online system (SIAT).
Payments abroad
Payments to non-residents, including dividends, carry an effective 12.5% withholding.
Key dates
- Monthly, by NIT digitVAT and transaction tax returns
- Within 120 days of the year-endAnnual IUE return
Figures and sources
3 figures- Corporate income tax rate25%Under professional review
- VAT (IVA) rate13%Under professional review
- Withholding on payments to non-residents12.5%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Bolivia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Bolivia (a Bolivian contador) before making compliance decisions.