Potosí

Salary from a foreign employer or fees from foreign clients

Taxed13% RC-IVA; registered freelancers also charge 13% IVA and pay 3% IT on gross fees

Bolivia's territorial rule does not exempt remote work done from Bolivia. Ley 843 treats as Bolivian-source any income from an activity carried out in Bolivia, regardless of the nationality, domicile or residence of the parties or where the contract is signed (Article 21), so pay from a foreign employer or foreign clients for work you do while there is taxable from day one. The tax is the RC-IVA at 13% (Article 30). Since 1 January 2023 independent professionals pay RC-IVA instead of the 25% IUE profits tax (Ley 1448 adding Article 19(g); DS 4850). Three situations. (1) A person not domiciled in Bolivia who works there under a contract with a foreign entity pays 13% of the whole amount, with no deductions, declared within 3 days after each month ends or before leaving the country (Article 19(h); DS 21531, Article 9 bis). (2) A freelancer registered with the tax service (SIN) files quarterly: 13% of income net of IVA and of social-security contributions paid, minus 13% of purchase invoices in their name and a presumed credit of 13% of two national minimum wages a month (DS 21531, Article 9). The freelancer also charges 13% IVA on services performed in Bolivia (Article 1(b)) and pays the 3% IT on gross income (Articles 72–75); this profile found no general exemption for services sold to foreign clients. Since March 2026, IVA on personal spending such as food, clothing, health, transport and utilities counts as a freelancer's IVA credit (DS 5563). (3) Salary from a foreign employer is taxable RC-IVA income (Article 19(d)), but withholding is set only for employers paying in Bolivia (DS 21531, Article 8), and this profile found no rule on how a domiciled employee of a foreign company declares it; treat it as taxable and ask the SIN. Bolivia has tax treaties only with Argentina, France, Germany, Spain, Sweden and the United Kingdom, plus the Andean Community's Decision 578 (Colombia, Ecuador, Peru). Whether a self-employed foreigner must pay into Bolivian social security was not verified.

On the nomad visa

This profile found no digital nomad visa; the immigration authority's website (migracion.gob.bo) did not load as readable text, so the visa side was not verified. For tax, a remote worker on a tourist stay is not domiciled in Bolivia, and Ley 843 Article 19(h) with DS 21531 Article 9 bis covers that case: pay for work done in Bolivia under a contract with a foreign entity owes 13% RC-IVA on the full amount, declared within 3 days after each month or before leaving. Foreign investment income stays untaxed whatever the visa.

Dividends, interest, gains, rent and pensions from abroad

Not taxed

The RC-IVA reaches only income from assets located, placed or economically used in Bolivia or from acts carried out there (Ley 843, Articles 20 and 21). Dividends, interest and capital gains from foreign assets, rent from property abroad and pensions paid from abroad are therefore not taxed, however long you live in Bolivia, and there is no remittance rule. Bolivian investments are taxed differently. Dividends from Bolivian companies are outside the RC-IVA (Article 19(c)). Interest from Bolivia is taxed at 13%, except on fixed-term deposits in bolivianos or UFV for more than 30 days and on dollar deposits and debt securities of 3 years or more (Article 19(c)). Rent from Bolivian property bears 13% RC-IVA (Article 19(a)), and landlords are also liable to 13% IVA and 3% IT (Articles 3(e) and 72). Brokers withhold RC-IVA on gains from selling securities through a Bolivian stock exchange (DS 5301, Article 49). Bolivian social-security pensions are not taxed (DS 21531, Article 1(e)). The wealth tax can still reach a resident's foreign assets (see below). The law has no specific rule for crypto-asset gains, so this profile does not say how they are treated.

Net wealth and inheritance

Wealth taxInheritance tax applies

The Impuesto a las Grandes Fortunas (Ley 1357 of 2020) taxes residents on their net worldwide wealth, and non-residents on wealth in Bolivia, when it exceeds Bs30,000,000 on 31 December. The rate applies to the whole net amount: 1.4% up to Bs40,000,000 minus Bs150,000, 1.9% up to Bs50,000,000 minus Bs350,000, and 2.4% above that minus Bs600,000 (Article 9). Loans from regulated banks in Bolivia or abroad are deducted, household goods and pension savings are excluded, municipal property and vehicle taxes paid count as a credit, and residents file and pay by the last working day of March (DS 4436). The tax is still in the tax service's consolidated text updated to 30 September 2026. Inheritances and gifts of registrable assets (real estate, vehicles, shares and registered rights) pay the TGB at 1% for parents, children and spouses, 10% for siblings and their descendants and 20% for anyone else (Ley 843, Articles 99–102). Owners of Bolivian real estate pay an annual municipal property tax on a 0.35%–1.5% scale of assessed value (Article 57, updated yearly; municipalities may pass their own laws), and individuals selling real estate or vehicles pay the municipal transfer tax (IMT) at the 3% IT rate (Article 107). The financial transactions tax (ITF) was abolished on 10 April 2026 (Ley 1717).

Tax resident after

home or ties test

Top income tax rate

13%

When you become tax resident

Bolivia's income taxes have no residency or day-count test. The RC-IVA reaches all Bolivian-source income whatever the holder's domicile or residence, and nothing else (Ley 843, Article 20), so becoming resident neither adds foreign income nor changes the rate. Two distinctions still matter. First, people not domiciled in Bolivia who work there under contracts with foreign entities must self-declare 13% of the gross amount each month (Article 19(h); DS 21531, Article 9 bis); the law sets no day count for when a foreigner becomes domiciled, and the Tax Code's domicile rules (Ley 2492, Articles 37–38) only fix an address for tax purposes. Second, for the wealth tax (Impuesto a las Grandes Fortunas) a resident is anyone who stays in Bolivia more than 183 days, continuous or not, in any 12-month period (Ley 1357, Article 4); someone on a tourist or specific-purpose stay of up to 183 days is not resident (DS 4436, Article 4).

Top income tax rate

The RC-IVA is a flat 13% on salary after social-security contributions and a deduction of two national minimum wages a month (Ley 843, Articles 25, 26 and 30), reduced by 13% of the purchase invoices an employee hands to the employer. Bolivia has no regional or municipal income tax, so the rate is the same in Santa Cruz de la Sierra, the largest city, and everywhere else, and it applies from the first boliviano above the deduction.