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Bolivia
Latin America
Lucky Nomads World Index
62.40 / 100
0.30
Global rank
#142
Corporate tax
25%
Personal tax
13%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index6.9 / 10
- Affordability Index8.0 / 10
- Entry Ease Index5.9 / 10
- Tax Freedom Index7.9 / 101.1
- WiFi Index6.1 / 10
- Admin Ease Index4.0 / 10
- Healthcare Index6.8 / 10
- City Comfort Index6.5 / 10
- WeatherComfort Index7.6 / 10
- Banking Index4.5 / 10
- GeoStability Index6.6 / 10
- Justice & Order Index5.1 / 10
- Quality of Life Index6.3 / 10
- Open Society Index6.5 / 10
- Flight Index2.7 / 10
- Environmental Quality Index6.3 / 10
- English Index4.5 / 10
- Wealth Protection Index6.4 / 10
- AI Access Index5.3 / 10
- Economic Openness Index4.5 / 10
- Market Depth Index5.8 / 10
- ClimateShield Index7.3 / 10
Country snapshot
- Capital
- Sucre
- Population (approx.)
- 12,750,000
- Area (km²)
- 1,098,581 km²
- Currency code (ISO 4217)
- BOB
- Currency name
- Bolivian boliviano
- Main airport IATA code
- VVI
- Airport name
- Viru Viru International Airport
General facts
- Minimum monthly cost
- From $884/month
- Main languages
- Spanish
- Jurisdiction type
- Country
- Region
- Latin America
- Web TLD
- .bo
- Phone calling code
- +591
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highTerritorial
- Marginal PIT (personal income tax)
- 13%LowTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Strict territorial principle under Article 4 of Law 843 of 20 May 1986. Only Bolivian-source corporate profits are taxable, foreign-source income earned through foreign branches or subsidiaries is fully exempt. Outbound payments to non-resident beneficiaries trigger the IUE-BE withholding at a presumed 50% taxable base (effective 12.5% standard rate, reduced under DS 5563 reinvestment incentive).
Flat 25% IUE (Impuesto sobre las Utilidades de las Empresas) on Bolivian-source profits. Mining companies pay an additional 25% surtax on extraordinary profits, hydrocarbons companies face a 50% IDH overlay on upstream activities, and financial institutions are subject to a sectoral surcharge. DS 5563 of 2 March 2026 introduces a reduced IUE-BE withholding (3.125% to 11.25%) on dividends distributed to foreign shareholders when proceeds are reinvested in Bolivia.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Pure territorial system: foreign-source income (pensions, dividends, interest, royalties, foreign rental, capital gains earned abroad, remote work for foreign clients) is fully exempt without remittance trigger or subject-to-tax test. Sole exception is the wealth tax IGF (Law 1357 of 28 December 2020) on worldwide net assets above for residents over 183 days, on a repeal path under Project PL-115/2025-2026.
Flat 13% RC-IVA (Régimen Complementario al Impuesto al Valor Agregado) on Bolivian-source personal income, applied uniformly to employment, rental, business and other domestic income with no progressive brackets. Employees may offset VAT receipts against the withholding base, in practice reducing the effective rate well below 13% for those who track invoices.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Territorial Tax System (Regimen Territorial)
AvailableBolivia uses a strict territorial tax system under Law 843 (Tax Reform Law) and its implementing decrees.
Zona Franca Comercial e Industrial de Cobija (ZOFRACOBIJA)
AvailableSpecial economic zone covering the urban radius of the city of Cobija, capital of Pando Department on the Bolivia-Brazil-Peru tri-border.
Regimen Especial de Zonas Francas (DS 2779 2016)
AvailableCustoms and indirect-tax free zones operating across Bolivia under the general framework of Supreme Decree 2779 of 25 May 2016 and the General…
IUE-BE Reinvestment Incentive (Decreto Supremo 5563)
AvailableReduced withholding tax on outbound dividends paid by Bolivian companies or branches to foreign shareholders, conditional on reinvestment of…
For individuals
Territorial Tax System (Regimen Territorial)
AvailableBolivia uses a strict territorial tax system under Law 843 (Tax Reform Law) and its implementing decrees.
You either qualify for Bolivia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Bolivia. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Bolivia lists several residency and mobility routes across business founder routes, work (employer sponsored), work (self sponsored), retirement routes, family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Permanencia Temporal por Inversión y Trabajo Independiente
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Permanencia Temporal por Trabajo (1, 2 or 3 years)
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Residencia Mercosur (Acuerdo de Residencia Mercosur, Bolivia y Chile)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Permanencia Temporal por Solvencia Económica (de facto retiree and passive income pathway)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Permanencia Temporal por Vínculo Familiar (1, 2 or 3 years)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Permanencia Temporal por Estudios (1, 2 or 3 years)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Bolivia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.0 / 10Very affordable cost of living
- Tax Freedom Index7.9 / 10Favorable tax environment
- WeatherComfort Index7.6 / 10Comfortable climate year-round
Weakest dimensions
- Flight Index2.7 / 10
- Admin Ease Index4.0 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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