Taxes for Companies in Bolivia (2026): Rates, VAT and Deadlines

This guide summarises the main taxes for companies in Bolivia in 2026, using the figures published by the tax authority. Rates change by law or decree, so check with an adviser before you file.

Corporate income tax

Companies pay the Corporate Profits Tax (IUE) at 25% of net taxable profit.

VAT and indirect taxes

VAT (IVA) is 13%. Companies also pay the Transactions Tax (IT) at 3% of monthly gross income.

Dividends and withholding tax

Profits remitted abroad (including dividends to foreign shareholders) are taxed at 25% on a presumed profit of 50% of the amount remitted, an effective rate of 12.5%, withheld by the paying company.

Payroll taxes

Employers pay social security contributions every month on top of gross salary. Employee income tax is withheld through payroll and paid to the tax authority monthly. To hire staff in Bolivia, you need your own company registered as an employer.

Filing calendar

IVA and IT are declared monthly by the last digit of the NIT. The annual IUE return is due within 120 days after the fiscal year closes; the closing date depends on the company’s activity.

Tax ID

NIT (Número de Identificación Tributaria), issued by the Servicio de Impuestos Nacionales (SIN). You need it to invoice, open a bank account and register employees. Read more in our tax ID guide.

Get help from Easyco

Ready to set up your own company in Bolivia? Easyco supports you through the setup and then with tax and accounting: bookkeeping, monthly returns, annual filings and payroll. See also our accounting and tax services in Bolivia. Contact us for a quote.