Business tax and compliance in Bolivia

Snapshot

Business tax in Bolivia centres on three main taxes, all administered by the Servicio de Impuestos Nacionales. The value added tax IVA at 13 percent, included in the sale price, the transaction tax IT at 3 percent on gross income, and the corporate income tax IUE at 25 percent on profits. A financial transactions tax also applies to certain movements, including some foreign currency operations. As of 9 June 2026, filing is generally monthly for IVA and IT and annual for the IUE, with deadlines tied to the last digit of the NIT. Confirm how each applies to your business with the SIN or a local adviser.

IVA: Value added tax at 13 percent, included in the price. Generally filed monthly. As of 9 June 2026.
IT: Transaction tax at 3 percent on gross income. Generally filed monthly.
IUE: Corporate income tax at 25 percent on profits, generally due within 120 days of the year end.
Tax authority: The Servicio de Impuestos Nacionales (SIN). A financial transactions tax also applies.

Fees and features as of 9 June 2026Last reviewed 9 June 2026

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

A business in Bolivia deals mainly with three taxes administered by the Servicio de Impuestos Nacionales. The value added tax IVA at 13 percent, which is included in the sale price rather than added on top, the transaction tax IT at 3 percent on gross income, and the corporate income tax IUE at 25 percent on profits. A financial transactions tax also applies to certain financial movements, including some foreign currency operations, which matters during the US dollar shortage. As of 9 June 2026, IVA and IT returns are generally filed monthly with deadlines set by the last digit of the NIT, while the IUE is generally due within 120 days of the fiscal year end. Confirm how each applies to your business with the SIN or a local adviser.

How business tax works in Bolivia

Bolivia runs its main business taxes through the Servicio de Impuestos Nacionales, and a company registers through its NIT tax number. The three central taxes are IVA, IT, and the IUE, and most active businesses interact with all three. The bank account sits underneath all of this, because tax payments and the records of your flows run through it, and the financial transactions tax applies to certain movements. Treat the figures here as the headline rates and confirm the detail, including any sector specific rules and reduced regimes for smaller taxpayers, with the SIN or a local adviser.

IVA, IT, and the IUE

IVA is the value added tax, set at 13 percent and included in the sale price, so the effective rate on the net price is a little higher than the headline figure. The transaction tax IT is charged at 3 percent on gross income. The corporate income tax IUE is 25 percent on company profits, and the IT paid in a year can generally be offset against the IUE, which links the two. As of 9 June 2026, IVA and IT are generally filed monthly with deadlines set by the last digit of the NIT, while the IUE is generally due within 120 days of the fiscal year end through the SIN digital channels. Confirm your exact dates and any offsets with the SIN.

The financial transactions tax and foreign currency

A financial transactions tax, often shortened to ITF, applies a small percentage to certain financial movements, including some foreign currency operations. During the US dollar shortage this is one component of the high cost of moving money across borders, alongside transfer charges and any scarcity premium. As of 9 June 2026, confirm how the financial transactions tax applies to your account and transactions, and how it interacts with any regulated stablecoin account you use, with the bank or the SIN.

What to confirm for your business

How IVA, IT, and the IUE apply to your activity, and whether a reduced regime fits a smaller business.
Your filing deadlines, which are generally set by the last digit of the NIT, and the annual IUE date.
How the financial transactions tax applies to your account, including foreign currency and any stablecoin movements.

We do not list a business account that is confirmed available to business customers registered in Bolivia through an affiliate as of 9 June 2026. Tax in Bolivia is administered by the Servicio de Impuestos Nacionales, and the rules around IVA, IT, the IUE, and the financial transactions tax sit alongside whichever bank account a business uses. See the related guides below, and verify the current position with the SIN or a local adviser. More country detail is on the Bolivia country guide.

Questions about tax and compliance in Bolivia

What are the main business taxes in Bolivia?

The main ones are the value added tax IVA at 13 percent, the transaction tax IT at 3 percent on gross income, and the corporate income tax IUE at 25 percent on profits, all administered by the Servicio de Impuestos Nacionales. A financial transactions tax also applies to certain movements. As of 9 June 2026 confirm how each applies to your business with the SIN or a local adviser.

What is the corporate income tax rate in Bolivia?

The corporate income tax, known as the IUE, is 25 percent on company profits, and it is generally due within 120 days of the fiscal year end through the SIN digital channels. As of 9 June 2026 confirm your filing date and any sector specific rules with the SIN or a local adviser.

How does IVA work in Bolivia?

IVA is the value added tax, set at 13 percent and included in the sale price rather than added on top, which makes the effective rate on the net price a little higher. Returns are generally filed monthly, with the deadline set by the last digit of the NIT. As of 9 June 2026 confirm your filing cadence with the SIN.

What is the financial transactions tax in Bolivia?

The financial transactions tax, often shortened to ITF, applies a small percentage to certain financial movements, including some foreign currency operations, and forms part of the overall cost of moving money. As of 9 June 2026 confirm how it applies to your account and transactions with the bank or the SIN.

Fees, features, and eligibility change and vary by region. This page was last reviewed on 9 June 2026. Confirm current terms with the provider before applying.