🇧🇴 Bolivia Statutory Tax Guide
Bolivia Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Servicio de Impuestos Nacionales (SIN).
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📜 Statutory Authority & Legal Framework
In Bolivia, personal income taxation is administered by the Servicio de Impuestos Nacionales (SIN) under the authority of Régimen Complementario al IVA (RC-IVA).
Bolivia flat 13.0% RC-IVA tax on earnings exceeding two national minimum salaries with 12.71% AFP contribution.
📊 2026 Progressive Marginal Tax Brackets
ISO: BOB| Income Bracket (Bs) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| RC-IVA Flat 13% | 13.0% | Tier 1 |
🛡️ Mandatory Social Security & Pension Contributions
AFP Gestora Pública
Employee Share: 12.7%
Employer Share: 16.7%
Frequently Asked Questions: Bolivia Taxation
What are the income tax brackets in Bolivia? ↓
Bolivia operates a flat tax system administered by Servicio de Impuestos Nacionales (SIN) under Régimen Complementario al IVA (RC-IVA).
What social security or pension contributions apply in Bolivia? ↓
Mandatory contributions include: AFP Gestora Pública (12.7%).