Bolivia tax: key insights
- Tax year & currency
- 2026 · BOB. calendar year 2026; RC-IVA is settled monthly
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- **ANS rates:** the Gestora leaflet still shows 1% / 5% / 10%. PwC and boliviaimpuestos show 1.15% / 5.74% / 11.48% under Ley 1582. Confirm with the Gestora. Searching was cut off before this could be verified.
- Scenario detail 3
- **SMN credit labelling:** sources describe it either as 13% of 1 SMN after a 2 SMN deduction, or as 13% of 2 SMN after a 1 SMN deduction. Both give a threshold of 3 SMN. This uses the SIN's own example.
- Scenario detail 4
- Rounding (forms use whole Bs) and how UFV indexation of carried-forward balances works are not modelled.
Bolivia salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- DS 5516 (SMN 2026)
- Gestora Pública – Dependent workers leaflet
- SIN example via eju.tv (May 2025)
- SIN RND 102500000052
- PwC – Bolivia other taxes (ANS 1.15–11.48%)
- boliviaimpuestos – Ley 1582
- RC-IVA calculator
Open issues in the supplied research
- **ANS rates:** the Gestora leaflet still shows 1% / 5% / 10%. PwC and boliviaimpuestos show 1.15% / 5.74% / 11.48% under Ley 1582. Confirm with the Gestora. Searching was cut off before this could be verified.
- **SMN credit labelling:** sources describe it either as 13% of 1 SMN after a 2 SMN deduction, or as 13% of 2 SMN after a 1 SMN deduction. Both give a threshold of 3 SMN. This uses the SIN's own example.
- Rounding (forms use whole Bs) and how UFV indexation of carried-forward balances works are not modelled.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.