Living in Bolivia: resident for more than 183 days for IGF, RC-IVA and VAT at 13 %, large fortunes taxed from 1.4 % to 2.4 %

This page reports on information published by the National Tax Service (SIN), the Bolivian tax authority, Law 1357 on the Wealth Tax, Law 843 compiled by the SIN as of July 31, 2026, and the Official Bulletin of Public Finances (BOFiP). The SIN describes a single-rate RC-IVA (Revenue Tax - Individual Income Tax) of 13 % on personal income, and VAT is also 13 %; no progressive income tax scale is detailed here. The only definition of residency reported on this page is that of the Wealth Tax (IGF): more than 183 days in Bolivia within a twelve-month period.

The IGF (General Tax on Wealth) applies to net worths exceeding 30 million Bolivianos, with rates ranging from 1.4 to 2.4 times the % (Taxable Income Tax). The residency requirement for other taxes is not detailed here. France and Bolivia have a treaty signed in La Paz on December 15, 1994, which entered into force on November 1, 1996.

Residence: the published definition

Article 4 of Law 1357 of December 28, 2020, the wealth tax law published by the SIN (National Tax Service), defines as residents any national or foreign national who resides in Bolivia for more than 183 days, whether continuous or discontinuous, within a twelve-month period. The law does not define "domicile.".

The SIN page on RC-IVA (VAT) does not mention the residence or domicile of individuals. Supreme Decree 4850 of December 28, 2022, in effect since January 1, 2023, targets "non-domiciled" individuals: those who pay a non-domiciled person for a service performed in Bolivia withhold RC-IVA on the total amount paid, without deduction, and remit it within five days of payment or completion of the service. Article 9 bis requires non-domiciled individuals who receive income under contracts with foreign entities to declare and pay tax on the total amount, without deduction. The decree does not define domicile in the passages reviewed.

For entry, diplomatie.gouv.fr (page updated on September 15, 2026) indicates that a visa is not required for French citizens staying less than 90 days in Bolivia for tourism or a family visit. A visa is required for any stay exceeding 90 days, regardless of the purpose, and foreign nationals entering Bolivia must register with the Directorate General of Migration within 48 hours.

Personal income: RC-IVA and flat-rate taxes

The SIN presents the RC-IVA as a tax that levies a flat tax of 13% on the income of individuals and undivided estates, whether derived from capital, labor, or both. Social security contributions are deducted from monthly payments, with a minimum tax-free allowance equivalent to two national minimum wages. If deductions exceed gross income, the tax base is zero. Direct taxpayers file form 610 within 20 days of the end of the quarter.

Supreme Decree 24051 (Corporate Profits Tax Regulations, IUE) applies, in Article 2, to the persons defined in Articles 36 to 39 of Law 843; it specifies that professionals providing services as employees are not affected. Article 4 defines Bolivian-source income as follows: rents from properties located in Bolivia, interest on bank deposits and government securities, rents from movable property, royalties, life annuities from private insurers established in the country, income from activities carried out in Bolivia, and income related to property, rights, or activities located in the country. The IUE rate is not included here. The taxation of foreign-source income of a resident individual is not detailed here.

Capital income and payments abroad

The applicable tax rate for dividends, interest, and capital gains received by an individual is not detailed here. Decree 24051 does not contain an article on dividends; its Article 31 excludes from the EU tax base income that a company receives from another company as a distribution, when the latter is liable for tax.

For Bolivian-source annuities paid or given to beneficiaries abroad, SIN normative resolution 101800000015 (June 8, 2018) sets a presumed net income of 50 % of the total amount paid or given, without evidence to the contrary, to which the EUI rate of 25 % applies.

For France, the BOFiP indicates that the clause in point 5 of the protocol played out after the convention between Bolivia and Spain of June 30, 1997: the withholding tax rate on dividends in article 10 becomes 10 % when the beneficial owner is a company (excluding partnerships) which directly holds at least 25 % of the capital of the company which pays.

Wealth tax (IGF)

The General Wealth Tax (IGF) was established by Law 1357 of December 28, 2020, and applies to the wealth of individuals from 2020 onward; the law does not specify an end date (Article 2). It is levied on net worth as of December 31, when it exceeds 30 million Bolivianos (Article 5). Residents are taxed on their wealth both in Bolivia and abroad, while non-residents are taxed on their wealth located in Bolivia (Article 3). Legal entities, including sole proprietorships, are exempt (Article 6).

Household furniture is not included, and outstanding balances on loans from regulated financial institutions are deducted; for spouses under a community property regime, the tax base includes 50% of the assets accumulated during the marriage (Article 7). Article 10 allows for the deduction of taxes paid on real estate and movable property subject to registration, and the EU tax paid by professionals practicing in a liberal profession; neither Article 8 nor Article 10 mentions taxes paid abroad.

By normative resolution 102600000009 of March 24, 2026, the SIN extended the filing deadline for the 2025 tax year: to April 30, 2026 for residents (form 022) and to May 29, 2026 for non-residents (form 023). The regulations applicable to the 2026 tax year and beyond are not detailed here.

Real estate, inheritances and gifts

The conditions for acquiring property by a foreigner, local property taxes, gains on the sale of property under domestic law, inheritance tax and gift tax are not detailed here.

Coordination with the France-Bolivia Convention

The French Official Tax Bulletin (BOFiP) reports that the convention was signed in La Paz on December 15, 1994, approved by Law 96-507 of June 11, 1996, published by Decree 96-1032 of November 25, 1996, and entered into force on November 1, 1996. The BOFiP's list of conventions in force as of January 1, 2026, covers income tax and wealth tax. According to Article 28, on the French side, withholding taxes apply to amounts payable from November 1, 1996, other income taxes to income from 1997 and subsequent years, and wealth tax to assets held from January 1, 1997.

Details of the articles (residence, dividends, interest, royalties, salaries, pensions, real estate, elimination of double taxation) are available on our page dedicated to the France-Bolivia convention. Departure from France falls under the...’exit tax and tax residence.

What this page does not cover

It does not detail the residency criteria applicable to income tax, the EU tax rate, the taxation of foreign-source income, dividends, interest and capital gains of an individual, real estate acquisition by a foreigner, inheritance, or social security. These matters fall under Bolivian law and should be verified with the SIN (impuestos.gob.bo). Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Bolivia. French matters, particularly the departure tax return and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Bolivia over twelve months determines residency status for the IGF.
• The amount of your net worth as of December 31, in Bolivia and abroad.
• The nature and origin of income: salaries, fees, rents, dividends, remittances abroad.
• Your tax residence in France and Bolivia, year by year.

The rule depends on your situation. No results are guaranteed.