DoubleTaxationTaxes on salary: Bolivia preliminary data
How much income tax and social contributions are paid on a salary in Bolivia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | BOB 489,469 ≈ €60,000 |
|---|---|
| Income tax | BOB 39,368 ≈ €4,826 |
| Employee contributions | BOB 67,840 ≈ €8,316 |
| Take-home pay | BOB 382,261 ≈ €46,858 |
| Employer contributions and payroll taxes | BOB 74,448 ≈ €9,126 |
| Employer's labour cost | BOB 563,917 ≈ €69,126 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 BOB 244,734 | €60,000 BOB 489,469 | €120,000 BOB 978,938 |
|---|---|---|---|
| Sole proprietor | BOB 52,032 23.6 % | BOB 104,063 23.6 % | BOB 208,126 23.6 % |
| Company | BOB 55,065 25.0 % | BOB 110,131 25.0 % | BOB 220,261 25.0 % |
| Sole proprietor · Régimen Tributario Simplificado (RTS) — categoría 1 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Tributario Simplificado (RTS) — categoría 6 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Sistema Tributario Integrado (STI) | BOB 1,100 0.5 % | BOB 1,100 0.2 % | BOB 1,100 0.1 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Bolivia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 8.157816 BOB (Banco Central de Bolivia — official selling rate (no quote 1–2 Jan 2026), 2026-01-05) ↗
Sources
- SIN (impuestos.gob.bo) — Ley 1448 de 2022 (independent professionals moved to RC-IVA)
- SIN — Boletín Informativo Tributario N° 15 (RC-IVA for employees, 13%, 2 SMN)
- SIN (impuestos.gob.bo) — Decreto Supremo 5383 of 1 May 2025 (Gaceta Oficial text): RC-IVA credit = 13% of 1 SMN
- Lexivox (Gaceta Oficial text) — DS 5280 of 20 Nov 2024 (SIP contribution rates) (law text from a third-party publisher; no official copy found)
- CIAT — Sistemas tributarios de América Latina 2016 (IUE 25%, dividends exempt, RTS)
- US SSA — Social Security Programs Throughout the World: The Americas, 2013 — Bolivia
- Banco Central de Bolivia — official exchange rates 2026
- SIN — Régimen Tributario Simplificado (RTS) brochure: categories and bimonthly payments
- SIN — Sistema Tributario Integrado (STI) guide
- SIN — D.S. 24484 de 29/01/1997 (RTS legal basis)
- Ministerio de Trabajo — SMN 2026 Bs 3,300 (DS 5516 art. 23; RM 088/26)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.