Bolivia tax guide
Planning reference for Bolivia using BOB salary values.
This is not an official government calculation. Confirm final details with Bolivia National Tax Service and Official Gazette or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Bolivian dependent employee with regular monthly salary. Uses the 2026 BOB 3,300 national minimum salary: the payroll RC-IVA mechanism produces an effective three-minimum-salary monthly allowance after statutory pension deductions. No personal invoice credits or carried-forward VAT balances are assumed.
Reference details
| Currency | BOB |
|---|---|
| National tax label | RC-IVA |
| Personal allowance | 118,800 BOB |
| Employee contributions | Base employee long-term social contribution is 12.71%, capped at 60 national minimum salaries monthly. Additional solidarity contributions are modelled cumulatively on monthly earnings above BOB 13,000, 25,000 and 35,000. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 13.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.