Not a Latitax destination

Bolivia

Low flat 13% income tax on Bolivian-source income, but a large-fortunes tax of up to 2.4% a year hits residents with net wealth above about USD 4.3 million.

Income tax, top rate

Secondary

13% (RC-IVA)

Source: PwC Worldwide Tax Summaries - Bolivia · checked 2026-09-29

Capital gains

Unverified

13%

Treatment of individuals' share gains not confirmed.

Source: PwC Worldwide Tax Summaries - Bolivia · checked 2026-09-29

Corporate

Secondary

25%

Source: PwC Worldwide Tax Summaries - Bolivia · checked 2026-09-29

Inheritance

Unverified

1% (descendants)

Source: PwC Worldwide Tax Summaries - Bolivia · checked 2026-09-29

Wealth tax

Secondary

1.4-2.4% above BOB 30m

Large Fortunes Tax since 2020 on residents' worldwide net wealth above BOB 30 million (~USD 4.3m).

Source: PwC Worldwide Tax Summaries - Bolivia · checked 2026-09-29

VAT

Secondary

13%

Source: PwC Worldwide Tax Summaries - Bolivia · checked 2026-09-29

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s1PwC Worldwide Tax Summaries - Boliviasecondary · checked 2026-09-29
s2GOV.UK - Tax treatiesprimary · checked 2026-09-29