Bolivia Income Tax

Bolivia Income Tax (RC-IVA) -- Self-Employed and Individuals Skill v0.1

Tier 2 (research-verified). Figures below are drawn from PwC Worldwide Tax Summaries, the official SIN/SIAT site, the LexiVox text of DS 5383, and Bolivian professional sources. They have NOT yet been signed off by a Bolivian-licensed accountant (Contador Público Autorizado / auditor). Treat every output as a draft for professional review. Items marked [RESEARCH GAP -- reviewer to confirm] require verification against primary statute before filing.

Section 1 -- Quick Reference

Quick Reference table

Field	Value
Country	Bolivia (Estado Plurinacional de Bolivia)
Tax	RC-IVA -- Regimen Complementario al Impuesto al Valor Agregado (personal income tax)
Currency	BOB only (Boliviano, Bs)
Tax year	Calendar year (1 January -- 31 December)
Primary legislation	Ley 843 (Texto Ordenado), Titulo II, arts. 19-36 (RC-IVA); reglamento DS 21531
Supporting legislation	Ley 1448 (2021) + DS 4850 -- independent professionals moved to RC-IVA from 1 Jan 2023; Ley 065 de Pensiones (2010), modified by Ley 1582 (2024); Ley 1357 (IGF wealth tax, 2020); Ley 843 art. 51 (IUE-BE non-resident WHT); DS 5383 (1 May 2025, minimum wage); Codigo Tributario Ley 2492 (penalties)
Tax authority	Servicio de Impuestos Nacionales (SIN) -- siat.impuestos.gob.bo / impuestos.gob.bo
Social security	Gestora Publica de la Seguridad Social de Largo Plazo (gestora.bo); APS (regulator)
Labor / minimum wage	Ministerio de Trabajo, Empleo y Prevision Social (mintrabajo.gob.bo)
Filing portal	SIAT (Oficina Virtual)
Filing deadline (self-employed / direct)	Quarterly, within 20 days after quarter-end (20 Apr / 20 Jul / 20 Oct / 20 Jan) -- Form 610
Filing deadline (employees)	None -- employer withholds and files a monthly consolidated return
Validated by	Pending -- requires sign-off by a Bolivian-licensed accountant (CPA / auditor)
Validation date	Pending
Skill version	0.1

The Headline: Bolivia Has a FLAT 13% Personal Income Tax

• RC-IVA flat rate — RC-IVA is Bolivia's personal income tax: a flat 13% on Bolivian-source income from labour and capital under Ley 843, Titulo II. There are no progressive brackets. (PwC, https://taxsummaries.pwc.com/bolivia/individual/taxes-on-personal-income)
• Territorial taxation — Individuals are taxed only on Bolivian-source income regardless of residency or citizenship; foreign-source income is not taxed. The only exception is the IGF wealth tax, which reaches residents' worldwide assets. (PwC, taxes-on-personal-income)

Personal Income Tax Rate

Personal Income Tax Rate table (PwC, taxes-on-personal-income)

Tax	Type	Rate	Base	Source
RC-IVA (personal income tax)	Flat	13%	Bolivian-source net income (gross less social security contributions and statutory deductions); offset by VAT credits	PwC, taxes-on-personal-income

IGF -- Impuesto a las Grandes Fortunas (Wealth Tax) -- STATUS UNCERTAIN

[RESEARCH GAP -- reviewer to confirm status.] Ley 1357 (2020) and PwC confirm the IGF was in force with the brackets below. However Bolivian press (El Pais, 25 Nov 2025) reports the new Rodrigo Paz government eliminated the IGF as one of its first measures. The exact repeal instrument, its effective date, and whether it still applies for fiscal year 2025 (assessed at 31 Dec 2025) could not be confirmed from an authoritative source. Verify the current legal status before computing. Do NOT compute IGF unless net wealth clearly exceeds Bs 30,000,000 AND you have confirmed the law is still in force.

IGF net wealth band table (https://impuestos.com.bo/impuesto-a-las-grandes-fortunas-ley-1357/)

Net wealth band (Bs)	Rate	Source
30,000,000 -- 40,000,000	1.4%	https://impuestos.com.bo/impuesto-a-las-grandes-fortunas-ley-1357/
40,000,000 -- 50,000,000	1.9%	https://impuestos.com.bo/impuesto-a-las-grandes-fortunas-ley-1357/
over 50,000,000	2.4%	https://impuestos.com.bo/impuesto-a-las-grandes-fortunas-ley-1357/

• IGF threshold and residency test — net wealth exceeding Bs 30,000,000 at 31 December; residency test = 183 days in any 12-month period (impuestos.com.bo / Ley 1357)

Key Thresholds (2025)

Key Thresholds (2025) table

Item	Value	Source
National minimum wage (Salario Minimo Nacional, SMN) 2025	Bs 2,750/month (+10% over 2024's Bs 2,500), retroactive to 1 Jan 2025	DS 5383 art. 7, https://www.lexivox.org/norms/BO-DS-N5383.html
RC-IVA non-taxable minimum (employees)	2 x SMN = 2 x Bs 2,750 = Bs 5,500/month deducted from net taxable base	https://www.rigobertoparedes.com/en/bolivia-2025-salary-increase/
RC-IVA presumed VAT credit (employees, 2025 onward)	13% of 1 SMN = Bs 357.50/month (cut in 2025 from 13% of 2 SMN = Bs 715 under DS 5383)	https://www.rigobertoparedes.com/en/bolivia-2025-salary-increase/
Practical RC-IVA withholding bite (employees, 2025)	approx Bs 9,451/month gross -- above this, employees generally owe RC-IVA unless they present sufficient VAT-credit invoices on Form 110	https://www.rigobertoparedes.com/en/bolivia-2025-salary-increase/
RE-IVA VAT refund program (Ley 1355)	individuals earning up to Bs 9,000/month can claim a refund of 5% of invoiced purchases	https://taxsummaries.pwc.com/bolivia/individual/significant-developments
IGF wealth tax threshold	net wealth exceeding Bs 30,000,000 at 31 Dec (status uncertain -- see above)	https://impuestos.com.bo/impuesto-a-las-grandes-fortunas-ley-1357/
IUE-BE non-resident WHT	effective 12.5% of gross remitted (50% presumed profit x 25%)	https://impuestos.com.bo/iue-be-impuestos-sobre-las-utilidades-beneficiarios-del-exterior/

Conservative Defaults

Conservative Defaults table

Ambiguity	Default
Unknown employment status	STOP -- do not compute without knowing employee vs self-employed/independent professional
Employee with no VAT-credit invoices	Apply RC-IVA 13% on (gross - 12.71% SS - 2 SMN), minus only the presumed credit (Bs 357.50/month for 2025)
Self-employed / independent professional	Treat under RC-IVA (13%, quarterly Form 610), NOT IUE -- independents moved out of IUE from 1 Jan 2023; also liable to IVA 13% and IT 3% on services billed
Unknown whether VAT invoices exist	Assume none -- compute full 13% net of presumed credit only
Unknown net wealth (IGF)	Assume NOT applicable (threshold Bs 30M) AND flag uncertain legal status for 2025/2026
Payment to a non-resident	Apply IUE-BE 12.5% withholding unless a treaty rate is confirmed
Unknown social security band	Apply standard 12.71% employee total; flag Aporte Nacional Solidario only if gross > Bs 13,000
Aguinaldo (Christmas bonus)	Exclude from RC-IVA taxable income

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable -- bank statement for the full tax year (or quarter) in CSV, PDF, or pasted text, PLUS confirmation of employment status (dependent employee vs self-employed / independent professional / direct contributor) and gross monthly income.

Recommended -- all purchase invoices (facturas) supporting the 13% VAT credit, social security contribution records (Gestora / Caja de Salud), prior-period RC-IVA filings (Form 610 / Form 110), and details of any non-resident payments.

Ideal -- complete income and expenditure records, NIT (tax ID) and its last digit (for the filing calendar), payroll register if an employer, and a statement of net wealth if IGF may apply.

Refusal if minimum is missing -- SOFT WARN. No bank statement at all = hard stop. Bank statement without facturas = proceed with reviewer warning: "This RC-IVA computation was produced from bank statement alone. Without valid facturas on Form 110 the full 13% liability stands (less only the presumed credit). The reviewer must verify VAT-credit invoices before reducing the liability."

Refusal Catalogue

• R-BO-1 -- Employment status unknown — RC-IVA is computed differently for dependent employees (employer withholds monthly, no annual return) versus self-employed / independent professionals (quarterly Form 610). This skill cannot proceed without knowing the client's status. Please confirm.
• R-BO-2 -- Corporate income tax (IUE) requested — This skill covers personal income tax (RC-IVA) for individuals and independent professionals only. Corporate profits tax (IUE, 25%) for companies is a separate regime. Escalate to a Bolivian-licensed accountant.
• R-BO-3 -- VAT (IVA) or transactions tax (IT) return requested — This skill covers RC-IVA only. The 13% IVA and 3% IT on services are separate returns. Independent professionals owe all three -- flag for a Bolivian accountant to handle IVA and IT.
• R-BO-4 -- IGF wealth tax with uncertain status — The Impuesto a las Grandes Fortunas (Ley 1357) is reported to have been eliminated by the new government in late 2025, but no authoritative repeal instrument could be confirmed. Do not compute or advise on IGF. Escalate to a Bolivian-licensed accountant to confirm current law. [RESEARCH GAP]
• R-BO-5 -- Mining / hydrocarbons / special regimes — Sector-specific surtaxes (mining royalties, hydrocarbons, regimen agropecuario, regimen simplificado) are out of scope. Escalate to a Bolivian-licensed accountant.
• R-BO-6 -- Tax arrears / SIN enforcement — Client has outstanding RC-IVA arrears or is subject to SIN enforcement. Value-maintenance (UFV) updates, interest, and omission penalties (up to 100% of omitted tax) under Codigo Tributario Ley 2492 are severe. Do not advise. Escalate to a Bolivian-licensed accountant immediately.

Section 3 -- Transaction Pattern Library

This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. Do not second-guess. If none match, fall through to Tier 1 rules in Section 5.

How to read this table. Match by case-insensitive substring on the counterparty name or description as it appears in the bank statement. Descriptions are commonly in Spanish. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules.

3.1 Income Patterns (Credits / Abonos on Bank Statement)

Income Patterns table

Pattern	RC-IVA Treatment	Notes
HONORARIOS, FACTURA, PAGO SERVICIOS, CONSULTORIA	Bolivian-source income	Professional fees -- independent professional income (Form 610 base)
TRANSFERENCIA, ABONO, DEPOSITO + client name	Bolivian-source income	Business income -- match to facturas issued
SUELDO, SALARIO, HABER, PLANILLA, REMUNERACION	Employment income	Employer withholds RC-IVA -- NOT self-employed base
AGUINALDO, DOBLE AGUINALDO	EXCLUDE from RC-IVA	Christmas bonus -- statutorily excluded from RC-IVA income
ALQUILER COBRADO, RENTA INMUEBLE	Bolivian-source income (capital)	Rental income -- RC-IVA applies to capital income too
INTERESES GANADOS, RENDIMIENTO	Bolivian-source income (capital)	Interest income -- Bolivian-source only
DIVIDENDOS, REPARTO UTILIDADES (from BO company)	EXCLUDE	Dividends from Bolivian companies to residents are NOT subject to RC-IVA
DEVOLUCION IMPUESTOS, REINTEGRO SIN, RE-IVA	EXCLUDE	Tax refund / RE-IVA refund -- not income
BONO GOBIERNO, SUBSIDIO	Check nature	Capital grants EXCLUDE; revenue subsidies may be income -- flag
STRIPE PAYOUT, PAYPAL, WISE, MERCADO PAGO	Bolivian-source income if BO services	Platform payout -- match to underlying facturas; confirm source

3.2 Statutory Deductions (Debits) -- Reduce RC-IVA Base / Liability

Statutory Deductions table

Pattern	Treatment	Notes
GESTORA, APORTE AFP, JUBILACION, PENSIONES	Deduct from gross before RC-IVA base	Part of the 12.71% employee social security
CAJA DE SALUD, SEGURO SALUD	Employer cost (10%)	NOT an employee deduction from RC-IVA base
RIESGO COMUN, COMISION GESTORA, APORTE SOLIDARIO	Deduct from gross before RC-IVA base	Components of the 12.71% employee total
FACTURA COMPRA, NOTA FISCAL (with NIT)	13% VAT credit -> Form 110	Offsets RC-IVA liability; 13% of invoice value is the credit

3.3 Expense Patterns (Debits / Cargos) -- Business Costs for Independent Professionals

For independent professionals, RC-IVA is charged on income; business costs are NOT a direct RC-IVA deduction the way they are in an income-tax-on-profit system. The principal offset is the 13% VAT credit from facturas (Form 110). Treat the patterns below as VAT-credit-bearing purchases, not profit deductions.

Expense Patterns table

Pattern	Category	Treatment	Notes
ALQUILER OFICINA, RENTA LOCAL	Office rent	Factura -> 13% VAT credit (Form 110)	Must have valid nota fiscal
SERVICIOS PROFESIONALES, CONTADOR, ABOGADO	Professional services	Factura -> 13% VAT credit	Business-related only
UTILES, PAPELERIA, LIBRERIA	Office supplies	Factura -> 13% VAT credit
PUBLICIDAD, GOOGLE ADS, META ADS, MARKETING	Marketing	Factura -> 13% VAT credit	Foreign invoices may not bear Bolivian VAT -- no credit
SOFTWARE, SUSCRIPCION, LICENCIA	Software	Factura -> 13% VAT credit if Bolivian nota fiscal	Foreign SaaS -- usually no Bolivian VAT credit

3.4 Utilities (Debits)

Utilities table

Pattern	Category	Notes
ELECTRICIDAD, LUZ, CRE, ELECTROPAZ, ENDE	Electricity	Factura -> 13% VAT credit if business use; apportion if home
AGUA, SAGUAPAC, EPSAS	Water	Factura -> 13% VAT credit if business use
ENTEL, TIGO, VIVA, INTERNET	Telecoms	Business-use portion; default 0% if mixed

3.5 NOT Deductible / No Credit

Not Deductible table

Pattern	Treatment	Notes
MULTA, SANCION, INFRACCION	NOT deductible / no credit	Fines and penalties
GASTO PERSONAL, SUPERMERCADO, HIPERMAXI, FIDALGA	Personal -- no business credit	Private living costs (unless RE-IVA refund applies for low earners)
PAGO IMPUESTOS, SIN, RC-IVA, IVA, IT	EXCLUDE	Tax payments are not expenses
RETIRO, CAJERO, ATM (personal)	EXCLUDE	Drawings / cash withdrawal

3.6 Exclusions (Neither Income nor Expense)

Exclusions table

Pattern	Treatment	Notes
TRANSFERENCIA PROPIA, CUENTA PROPIA, ENTRE CUENTAS	EXCLUDE	Own-account transfer
PRESTAMO, CREDITO, AMORTIZACION CAPITAL	EXCLUDE	Loan principal movement
PAGO BENEFICIARIO EXTERIOR, REMESA EXTERIOR	IUE-BE withholding (12.5%)	Payment to non-resident -- withholding obligation (Form 530)
AGUINALDO	EXCLUDE from RC-IVA	Statutorily excluded

3.7 Bolivian Banks -- Statement Format Reference

Bolivian Banks table

Bank	Common Patterns	Notes
Banco Nacional de Bolivia (BNB)	TRANSFERENCIA, ABONO, CARGO, COMISION	PDF/CSV; date format DD/MM/YYYY
Banco Mercantil Santa Cruz (BMSC)	DEPOSITO, DEBITO, PAGO	PDF; counterparty in glosa field
Banco Union	TRANSFERENCIA, ABONO, CARGO	State bank; PDF common
Banco BISA	TRANSFERENCIA, PAGO QR, COMISION	CSV available
Banco de Credito (BCP)	ABONO, CARGO, COMISION	PDF/CSV

Section 4 -- Worked Examples

All examples use the 2025 figures: SMN = Bs 2,750; non-taxable minimum 2 SMN = Bs 5,500/month; presumed credit Bs 357.50/month; employee social security 12.71%. RC-IVA flat rate 13%.

Example 1 -- Employee, mid income, NO facturas

Input line: 30/04/2025 ; BNB ; PLANILLA SUELDO ABRIL ; EMPRESA XYZ SRL ; +12,000.00 ; Bs

Reasoning: Gross monthly Bs 12,000. Deduct employee social security 12.71% = Bs 1,525.20. Net = Bs 10,474.80. Deduct non-taxable minimum 2 SMN = Bs 5,500. RC-IVA base = Bs 4,974.80. Gross 13% liability = Bs 646.72. Offset by presumed credit Bs 357.50 (no facturas presented). RC-IVA payable = Bs 289.22. (Source: rigobertoparedes.com/en/bolivia-2025-salary-increase.)

Classification: RC-IVA withheld by employer = Bs 289.22. Net pay = 12,000 - 1,525.20 - 289.22 = Bs 10,185.58. No annual return required from employee.

Example 2 -- Employee, same income, WITH facturas on Form 110

Input line: Same Bs 12,000 salary, plus Bs 3,000 of valid facturas presented on Form 110

Reasoning: Liability before credits = Bs 646.72 (as Example 1). Presumed credit Bs 357.50 + invoice credit (13% x 3,000 = Bs 390.00) = total credit Bs 747.50. Credit exceeds the Bs 646.72 liability, so RC-IVA payable = Bs 0. Excess credit (Bs 100.78) carries forward to future periods; it is NOT refunded in cash. (Source: SIN, siatinfo.impuestos.gob.bo/.../rc-iva.)

Classification: RC-IVA withheld = Bs 0. Surplus credit Bs 100.78 carried forward.

Example 3 -- Employee below the bite threshold

Input line: 30/04/2025 ; BMSC ; SUELDO ; +6,000.00 ; Bs

Reasoning: Gross Bs 6,000. Less 12.71% SS = Bs 762.60. Net = Bs 5,237.40. Less 2 SMN (Bs 5,500) = negative (Bs -262.60). RC-IVA base is nil. No RC-IVA due. This is consistent with the practical bite at approx Bs 9,451 gross. (Source: rigobertoparedes.com/en/bolivia-2025-salary-increase.)

Classification: RC-IVA = Bs 0.

Example 4 -- Independent professional, quarterly Form 610

Input line: Quarter Q2 2025 (Apr-Jun): total honorarios billed Bs 60,000; no facturas presented

Reasoning: Direct contributors deduct 2 SMN per month over the quarter = 2 x 2,750 x 3 = Bs 16,500. RC-IVA base = 60,000 - 16,500 = Bs 43,500. Gross 13% = Bs 5,655.00. Presumed credit = 13% of 1 SMN x 3 months = 357.50 x 3 = Bs 1,072.50. RC-IVA payable before facturas = Bs 4,582.50, due on Form 610 by 20 July 2025. (Source: SIN Form 610, siatinfo.impuestos.gob.bo.) Note: the independent professional ALSO owes IVA 13% and IT 3% on the services billed -- out of scope here, flag for the IVA/IT skill. (Source: Ferrere, ferrere.com.)

Classification: Form 610 RC-IVA payable = Bs 4,582.50 (before any factura credits).

[RESEARCH GAP -- reviewer to confirm.] The exact statutory deduction allowed to direct contributors (whether 2 SMN per month, a single 2 SMN, or another figure) for the Form 610 base should be confirmed against the DS 21531 reglamento and current SIN guidance. The figure used here mirrors the employee monthly mechanism.

Example 5 -- Payment to a non-resident (IUE-BE)

Input line: 15/05/2025 ; BCP ; REMESA EXTERIOR ; CONSULTOR USA ; -10,000.00 ; Bs

Reasoning: Payment to a non-domiciled beneficiary for services. IUE-BE under Ley 843 art. 51 presumes 50% net taxable profit, taxed at 25% = effective 12.5% of the gross remitted. 10,000 x 12.5% = Bs 1,250 withholding, declared on Form 530 in the month following remittance (per NIT calendar). (Source: impuestos.com.bo/iue-be.)

Classification: IUE-BE withholding = Bs 1,250.00 (Form 530). Confirm whether a tax treaty reduces this.

Example 6 -- Aguinaldo (excluded)

Input line: 20/12/2025 ; BNB ; AGUINALDO NAVIDAD ; +12,000.00 ; Bs

Reasoning: The Christmas bonus (aguinaldo) is mandatory (one month's salary) and is statutorily excluded from RC-IVA taxable income. (Source: PwC, income-determination.)

Classification: EXCLUDE from RC-IVA. No 13% applies.

Example 7 -- Dividend from a Bolivian company (excluded)

Input line: 28/03/2025 ; BISA ; DIVIDENDOS SA BOLIVIANA ; +20,000.00 ; Bs

Reasoning: Dividends paid by a Bolivian company to a resident individual are NOT subject to RC-IVA. (Source: PwC, income-determination.)

Classification: EXCLUDE from RC-IVA.

Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 RC-IVA Is a Flat 13%

• RC-IVA flat 13% rule — RC-IVA is a flat 13% on Bolivian-source income from labour and capital. There are no progressive brackets. (Ley 843, Titulo II, arts. 19-36; PwC, taxes-on-personal-income)

5.2 Territorial Taxation

• Territorial taxation rule — Individuals are taxed only on Bolivian-source income, regardless of residency or citizenship. Foreign-source income is not subject to RC-IVA. (PwC, taxes-on-personal-income)

5.3 Employee RC-IVA Mechanism

• Monthly computation steps — 1. Start with gross monthly remuneration (excluding aguinaldo). 2. Deduct employee social security contributions (standard 12.71%). 3. Deduct the non-taxable minimum: 2 SMN = Bs 5,500/month (2025). 4. Apply 13% to the resulting base. 5. Offset against (a) the presumed VAT credit Bs 357.50/month (13% of 1 SMN, 2025) and (b) 13% of valid facturas presented on Form 110. 6. Any residual is RC-IVA withheld by the employer. Excess credit carries forward; it is not refunded. (rigobertoparedes.com/en/bolivia-2025-salary-increase; SIN RC-IVA page)
• No annual return for employees — Employees do NOT file an annual RC-IVA return. The employer (withholding agent) files a monthly consolidated return; the employee only interacts via Form 110 (invoice detail) given to the employer. (PwC, tax-administration)

5.4 The 2025 Change (DS 5383)

• Presumed credit cut 2025 — The presumed VAT credit was cut from 13% of 2 SMN (Bs 715) to 13% of 1 SMN (Bs 357.50/month), raising effective RC-IVA for employees who do not submit facturas; the practical withholding now bites at approx Bs 9,451/month gross. (rigobertoparedes.com/en/bolivia-2025-salary-increase)

5.5 Independent Professionals -> RC-IVA (not IUE)

• Independent professionals moved to RC-IVA — Independent professionals were moved from IUE (25%) to RC-IVA (13%). They file RC-IVA quarterly on Form 610 and also pay IVA 13% and IT 3% on services. (Ferrere, ferrere.com; Ley 1448 (2021) + DS 4850, effective 1 Jan 2023)

5.6 Self-Employed / Direct Contributor Filing

• Quarterly filing deadlines — Direct contributors (contribuyentes directos) file RC-IVA quarterly on Form 610 within 20 days after quarter-end: Q1 by 20 Apr, Q2 by 20 Jul, Q3 by 20 Oct, Q4 by 20 Jan. Form 110 (factura detail) is attached to claim the 13% credit. (SIN Form 610, siatinfo.impuestos.gob.bo)

5.7 Social Security Contributions (2025)

Standard employee contribution table (planifica.com.bo)

Component	Rate	Source
Cuenta individual de vejez (pension)	10%	planifica.com.bo
Prima por Riesgo Comun	1.71%	rigobertoparedes.com/es
Comision Gestora Publica	0.5%	rigobertoparedes.com/es
Aporte Solidario del Asegurado	0.5%	planifica.com.bo
Total employee (standard)	12.71%	planifica.com.bo

Arithmetic check: 10 + 1.71 + 0.5 + 0.5 = 12.71%. ✓

Aporte Nacional Solidario table (rigobertoparedes.com/es)

Income band (Bs)	Additional rate on the excess in band	Source
portion above 13,000	+1%	rigobertoparedes.com/es
portion above 25,000	+5%	rigobertoparedes.com/es
portion above 35,000	+10%	rigobertoparedes.com/es

• Solidarity bands applied to excess — These are applied to the excess in each band, in addition to the 12.71%. (rigobertoparedes.com/es; brackets per Ley 065)

[RESEARCH GAP -- reviewer to confirm.] Ley 1582 (2024) revised the solidarity-fund parameters; one source cites an effective recalculated burden of ~1.15% / 5.74% / 11.48%. The precise current statutory percentages should be confirmed against the consolidated Ley 065 text. A pension-contribution salary ceiling (commonly cited as 60 SMN) could not be confirmed from an authoritative source -- confirm whether a ceiling applies.

Employer social security table (planifica.com.bo)

Component	Rate	Source
Caja de Salud (health insurance)	10%	planifica.com.bo
Riesgo Profesional	1.71%	planifica.com.bo
Pro-Vivienda (housing fund)	2%	planifica.com.bo
Aporte Patronal Solidario	3% (raised to 3.5% under Ley 1582 per some sources)	economiayfinanzas.gob.bo
Total employer (at 3%)	16.71%	planifica.com.bo
Total employer (at 3.5%)	17.21%	economiayfinanzas.gob.bo

Arithmetic check: 10 + 1.71 + 2 + 3 = 16.71%; with 3.5% solidarity = 17.21%. ✓

[RESEARCH GAP -- reviewer to confirm.] The Aporte Patronal Solidario rate (3% vs 3.5% under Ley 1582; mining employer solidarity 2% vs 2.3%) should be confirmed against the consolidated statute.

5.8 Minimum Wage and Salary Increase (2025)

• Minimum wage 2025 — National minimum wage (SMN) for 2025 = Bs 2,750/month, +10% over 2024's Bs 2,500, retroactive to 1 Jan 2025 (art. 7). General private-sector salary increase up to 5% on the basico. (DS 5383 (1 May 2025); lexivox.org/norms/BO-DS-N5383)

5.9 Capital Gains and Dividends

• Capital gains and dividends treatment — Capital gains are not subject to a separate capital gains tax for individuals. Dividends paid by Bolivian companies to resident individuals are NOT subject to RC-IVA. (PwC, income-determination)

5.10 Non-Resident Withholding (IUE-BE)

• IUE-BE effective rate — 12.5% of the gross remitted (50% presumed net profit x 25%), declared on Form 530 in the month following the remittance per the NIT calendar (Ley 843, art. 51; impuestos.com.bo/iue-be)

5.11 Non-Resident Employees of Foreign Employers

• Non-resident employee filing obligation — Non-resident employees with foreign employers must declare and pay RC-IVA monthly or on departure from Bolivia, whichever is first. (PwC, taxes-on-personal-income)

Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 IGF Wealth Tax Applicability and Status

• IGF applicability and status — Threshold: net wealth over Bs 30,000,000 at 31 Dec; 1.4% / 1.9% / 2.4% bands; reaches residents' worldwide assets and non-residents' Bolivian assets. Status uncertain -- reportedly eliminated by the Paz government in late 2025 (El Pais, 25 Nov 2025), but no authoritative repeal instrument confirmed. Conservative default: do NOT compute. Flag for reviewer to confirm both applicability (net wealth > Bs 30M) and current legal status. [RESEARCH GAP] (impuestos.com.bo/igf; Ley 1357)

6.2 Source of Income (Bolivian vs Foreign)

• Source of income determination — RC-IVA reaches only Bolivian-source income. Platform payouts (Stripe, PayPal, Wise) and cross-border fees require a source determination. Conservative default: treat ambiguous income as Bolivian-source until reviewer confirms; flag foreign-source items for exclusion.

6.3 Factura Validity for VAT Credit

• Factura validity requirements — The 13% VAT credit requires a valid nota fiscal (factura) with the correct NIT, date within the period, and a business purpose. Foreign invoices generally bear no Bolivian VAT and yield no credit. Conservative default: exclude any invoice lacking a valid Bolivian nota fiscal. Flag for reviewer.

6.4 Mixed-Use Utilities (Home Office)

• Mixed-use utilities apportionment — Electricity, water, telecoms used partly for business: only the business-use portion bears a credit. Conservative default: 0% until reviewer confirms apportionment basis.

6.5 Aporte Nacional Solidario Bands

• Solidario bands default — For gross above Bs 13,000, the progressive solidarity contributions apply. Conservative default: apply only standard 12.71% unless gross clearly exceeds Bs 13,000; flag the solidarity computation for reviewer given the [RESEARCH GAP] on current rates.

6.6 Treaty Relief on IUE-BE

• Treaty relief default — A tax treaty may reduce the 12.5% non-resident withholding. Conservative default: apply 12.5%; flag for reviewer to check treaty eligibility.

6.7 RE-IVA Refund Eligibility (Low Earners)

• RE-IVA refund eligibility — Individuals earning up to Bs 9,000/month may claim a 5%-of-invoices refund under Ley 1355. Conservative default: flag eligibility for reviewer; do not auto-claim. (PwC, significant-developments)

Section 7 -- Excel Working Paper Template

BOLIVIA RC-IVA -- WORKING PAPER Tax Year: 2025 (SMN = Bs 2,750; 2 SMN = Bs 5,500; presumed credit = Bs 357.50) Client: ___________________________ Status: Employee / Independent professional / Direct contributor NIT: ___________ NIT last digit (filing calendar): ____

A. EMPLOYEE MONTHLY RC-IVA (repeat per month) A1. Gross remuneration (excl. aguinaldo) ___________ A2. Less employee social security (12.71%) ___________ A3. Net after SS (A1 - A2) ___________ A4. Less non-taxable minimum (2 SMN = 5,500) ___________ A5. RC-IVA base (A3 - A4, floor at 0) ___________ A6. Gross 13% liability (A5 x 13%) ___________ A7. Less presumed credit (357.50) ___________ A8. Less 13% of facturas (Form 110) ___________ A9. RC-IVA withheld (A6 - A7 - A8, floor 0) ___________ A10. Credit carried forward (if negative A9) ___________

B. INDEPENDENT / DIRECT CONTRIBUTOR QUARTERLY (Form 610) B1. Total honorarios billed (quarter) ___________ B2. Less 2 SMN x 3 months (16,500) [GAP] ___________ B3. RC-IVA base (B1 - B2) ___________ B4. Gross 13% liability (B3 x 13%) ___________ B5. Less presumed credit (357.50 x 3 = 1,072.50) ___________ B6. Less 13% of facturas (Form 110) ___________ B7. RC-IVA payable on Form 610 (B4-B5-B6, floor 0)__________

C. NON-RESIDENT PAYMENTS (Form 530) C1. Gross remitted to non-resident ___________ C2. IUE-BE withholding (12.5%) ___________

D. IGF WEALTH TAX -- DO NOT COMPUTE unless > Bs 30M AND status confirmed [GAP] D1. Net wealth at 31 Dec ___________ D2. IGF (1.4% / 1.9% / 2.4%) [REVIEWER ONLY] ___________

REVIEWER FLAGS: [ ] Employment status confirmed? [ ] Facturas (Form 110) validity checked? [ ] Aguinaldo excluded from base? [ ] Source of income (Bolivian vs foreign) confirmed? [ ] Aporte Nacional Solidario rates confirmed? [GAP] [ ] Form 610 direct-contributor deduction confirmed? [GAP] [ ] IGF status confirmed (Ley 1357 repeal)? [GAP] [ ] IUE-BE treaty relief checked? [ ] IVA 13% and IT 3% handled separately (independents)?

Section 8 -- Bank Statement Reading Guide

Bolivian Bank Statement Formats

Bank statement formats table

Bank	Format	Key Fields	Notes
Banco Nacional de Bolivia (BNB)	PDF, CSV	Fecha, Glosa/Descripcion, Debito, Credito, Saldo	Glosa contains counterparty + reference
Banco Mercantil Santa Cruz (BMSC)	PDF	Fecha, Concepto, Cargo, Abono, Saldo	Shorter descriptions
Banco Union	PDF	Fecha, Detalle, Debito, Credito	State bank
Banco BISA	PDF, CSV	Fecha, Glosa, Monto, Saldo	QR payments common
Banco de Credito (BCP)	PDF, CSV	Fecha, Descripcion, Cargo, Abono

Key Bolivian Banking / Tax Terms

Key terms table

Term	English	Classification Hint
ABONO / DEPOSITO	Credit / deposit	Potential income
CARGO / DEBITO	Debit	Expense -- check counterparty
TRANSFERENCIA	Transfer	Check direction and own-account
GLOSA / CONCEPTO	Description / memo	Counterparty detail
HONORARIOS	Professional fees	RC-IVA income (independents)
SUELDO / HABER / PLANILLA	Salary / payroll	Employment -- employer withholds
AGUINALDO	Christmas bonus	EXCLUDE from RC-IVA
FACTURA / NOTA FISCAL	Tax invoice	13% VAT credit (Form 110)
NIT	Tax ID number	Needed for filing calendar
GESTORA / AFP	Pension fund	Social security deduction
CAJA DE SALUD	Health insurance fund	Employer cost (10%)
RETENCION	Withholding	RC-IVA / IUE-BE withheld
REMESA / BENEFICIARIO EXTERIOR	Remittance abroad / non-resident	IUE-BE 12.5% (Form 530)
COMISION	Commission / bank charge	Bank charge

Section 9 -- Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Classify all transactions using the pattern library (Section 3).
2. Mark all Tier 2 items as "PENDIENTE -- reviewer must confirm".
3. Apply conservative defaults (Section 1).
4. Generate the working paper (Section 7) with clear flags.
5. Present the following questions to the client:

ONBOARDING QUESTIONS -- BOLIVIA RC-IVA

1. Status: dependent employee, independent professional, or direct contributor?
2. If employee: gross monthly salary, and does the employer withhold RC-IVA?
3. Do you present facturas (notas fiscales) on Form 110 to offset RC-IVA? Roughly how much per month?
4. Do you have your NIT and know its last digit (for the filing calendar)?
5. Any income from rent, interest, or Bolivian-source capital?
6. Any payments to non-residents (consultants, suppliers abroad)?
7. Is any of your income foreign-source (paid for services performed outside Bolivia)?
8. Is your gross monthly income above Bs 13,000 (for the solidarity contribution)?
9. Net wealth above Bs 30,000,000? (IGF -- status uncertain, reviewer to confirm)
10. Do you also need IVA (13%) and IT (3%) returns handled (independents)?

Section 10 -- Reference Material

Key Legislation References

Legislation references table

Topic	Reference
RC-IVA (personal income tax)	Ley 843, Titulo II, arts. 19-36; reglamento DS 21531
Independent professionals -> RC-IVA	Ley 1448 (2021) + DS 4850 (from 1 Jan 2023)
Social security / pensions	Ley 065 de Pensiones (2010), modified by Ley 1582 (2024)
Minimum wage 2025	DS 5383 (1 May 2025), art. 7
Non-resident withholding (IUE-BE)	Ley 843, art. 51
Wealth tax (IGF)	Ley 1357 (2020) -- status uncertain [GAP]
Penalties	Codigo Tributario, Ley 2492

Forms

Forms table

Form	Purpose	Deadline	Source
Formulario 610 (RC-IVA Contribuyentes Directos)	Quarterly RC-IVA for self-employed / independent professionals / rental & investment income	Within 20 days after quarter-end: 20 Apr / 20 Jul / 20 Oct / 20 Jan	siatinfo.impuestos.gob.bo (610)
Formulario 110	Detail of purchase facturas supporting the 13% VAT credit; attached to Form 610 (direct) or given to employer (dependents)	With the corresponding RC-IVA period	siatinfo.impuestos.gob.bo (rc-iva)
Formulario 608 / consolidado RC-IVA (Agentes de Retencion)	Monthly consolidated RC-IVA filed by employers (withholding agents)	Monthly, per NIT last-digit calendar	PwC, tax-administration
Formulario 530 (IUE-BE)	Withholding on payments/remittances to non-domiciled beneficiaries	Per NIT last-digit monthly calendar of the month following remittance	siatinfo.impuestos.gob.bo (530)

[RESEARCH GAP -- reviewer to confirm.] The monthly employer RC-IVA consolidated return form number (cited as ~608/consolidado) should be confirmed against the current SIAT form catalog.

Penalties

Penalties table

Type	Detail	Source
Late RC-IVA payment	Tax updated for inflation (mantenimiento de valor / UFV), plus interest and a penalty surcharge (multa por incumplimiento) per Codigo Tributario Ley 2492; omission penalty generally 100% of the omitted tax	siatinfo.impuestos.gob.bo (rc-iva)

Penalty figures are general (Codigo Tributario Ley 2492) and not RC-IVA-specific. [RESEARCH GAP -- reviewer to confirm specific RC-IVA penalty schedule.]

Primary Sources

Primary Sources table

Title	URL	Publisher
Bolivia - Individual - Taxes on personal income	https://taxsummaries.pwc.com/bolivia/individual/taxes-on-personal-income	PwC Worldwide Tax Summaries (reviewed 26 Mar 2026)
Bolivia - Individual - Deductions	https://taxsummaries.pwc.com/bolivia/individual/deductions	PwC
Bolivia - Individual - Tax administration	https://taxsummaries.pwc.com/bolivia/individual/tax-administration	PwC
Bolivia - Individual - Income determination	https://taxsummaries.pwc.com/bolivia/individual/income-determination	PwC
Bolivia - Individual - Significant developments (wealth tax, RE-IVA)	https://taxsummaries.pwc.com/bolivia/individual/significant-developments	PwC
RC-IVA -- SIAT (official tax authority)	https://siatinfo.impuestos.gob.bo/index.php/impuesto-asunto/rc-iva	Servicio de Impuestos Nacionales (SIN)
610 - RC-IVA - Contribuyente Directo	https://siatinfo.impuestos.gob.bo/index.php/declaraciones-juradas-en-formato-electronico/regimen-complementario-al-iva/610-regimen-complementario-del-iva-contribuyente-directo	SIN
Decreto Supremo N 5383 (1 May 2025)	https://www.lexivox.org/norms/BO-DS-N5383.html	Gaceta Oficial / LexiVox
Bolivia 2025 salary increase: impact on RC-IVA	https://www.rigobertoparedes.com/en/bolivia-2025-salary-increase/	Rigoberto Paredes & Asociados
Aportes a la Gestora y Caja de Salud	https://www.planifica.com.bo/aportes-afp-caja-salud-bolivia-guia-empleado-empleador/	Planifica Consultores
Aportes e impuestos al trabajador en Bolivia	https://www.rigobertoparedes.com/es/aportes-e-impuestos-al-trabajador-en-bolivia/	Rigoberto Paredes & Asociados
Profesionales independientes incluidos en RC-IVA (Ley 1448 / DS 4850)	https://www.ferrere.com/es/novedades/profesionales-independientes-son-incluidos-en-el-regimen-rc-iva/	Ferrere Abogados
IUE-BE -- Beneficiarios del exterior	https://impuestos.com.bo/iue-be-impuestos-sobre-las-utilidades-beneficiarios-del-exterior/	Impuestos de Bolivia
Impuesto a las Grandes Fortunas (Ley 1357)	https://impuestos.com.bo/impuesto-a-las-grandes-fortunas-ley-1357/	Impuestos de Bolivia
Que es el IGF y quien lo paga(ba) -- IGF elimination	https://elpais.bo/nacional/20251125_que-es-el-impuesto-a-las-grandes-fortunas-y-quien-lo-paga-ba.html	El Pais (Bolivia)
Ley 1582 incrementa limites solidarios	https://www.economiayfinanzas.gob.bo/node/11448	Ministerio de Economia y Finanzas Publicas (MEFP)

Test Suite

Test 1 -- Employee, mid income, no facturas. Input: gross Bs 12,000/month, 12.71% SS, no facturas. Expected: SS = Bs 1,525.20; net = Bs 10,474.80; less 2 SMN (5,500) = base Bs 4,974.80; 13% = Bs 646.72; less presumed credit Bs 357.50; RC-IVA = Bs 289.22; net pay = Bs 10,185.58.

Test 2 -- Employee with facturas. Input: same Bs 12,000 plus Bs 3,000 facturas on Form 110. Expected: liability Bs 646.72; credit = 357.50 + (13% x 3,000 = 390.00) = Bs 747.50; RC-IVA = Bs 0; carry-forward credit Bs 100.78 (not refunded).

Test 3 -- Employee below bite threshold. Input: gross Bs 6,000. Expected: SS Bs 762.60; net Bs 5,237.40; less 2 SMN (5,500) = negative; base nil; RC-IVA = Bs 0.

Test 4 -- Independent professional quarterly. Input: Q2 honorarios Bs 60,000, no facturas. Expected: less 2 SMN x 3 (16,500) = base Bs 43,500; 13% = Bs 5,655.00; less presumed credit 357.50 x 3 = Bs 1,072.50; Form 610 payable = Bs 4,582.50 by 20 Jul 2025. (Form 610 direct-contributor deduction flagged [GAP].)

Test 5 -- Non-resident payment (IUE-BE). Input: Bs 10,000 remitted to a non-resident consultant. Expected: IUE-BE = 12.5% x 10,000 = Bs 1,250.00 (Form 530).

Test 6 -- Aguinaldo excluded. Input: aguinaldo Bs 12,000 received. Expected: EXCLUDE from RC-IVA. Bs 0 tax.

Test 7 -- IGF (high net wealth, status caveat). Input: net wealth Bs 45,000,000 at 31 Dec. Expected (IF Ley 1357 still in force -- [GAP]): band 30-40M (Bs 10M x 1.4% = Bs 140,000) + band 40-45M (Bs 5M x 1.9% = Bs 95,000) = Bs 235,000. Do NOT file until repeal status confirmed.

Test 8 -- Dividend from Bolivian company. Input: Bs 20,000 dividend from a Bolivian SA. Expected: NOT subject to RC-IVA. Bs 0 tax.

PROHIBITIONS

• NEVER apply RC-IVA without confirming employment status (employee vs independent/direct contributor)
• NEVER treat independent professionals under IUE (25%) -- they are under RC-IVA (13%) from 1 Jan 2023
• NEVER compute IGF wealth tax without confirming both net wealth > Bs 30M AND that Ley 1357 is still in force [GAP]
• NEVER include aguinaldo in the RC-IVA base
• NEVER treat dividends from Bolivian companies to residents as RC-IVA income
• NEVER tax foreign-source income under RC-IVA -- Bolivia is territorial
• NEVER reduce RC-IVA below zero into a cash refund -- excess factura credit carries forward
• NEVER use the old presumed credit of Bs 715 for 2025 -- it was cut to Bs 357.50 by DS 5383
• NEVER omit the IUE-BE 12.5% withholding on payments to non-residents
• NEVER present tax calculations as definitive -- always label as estimated and pending professional review
• NEVER rely on a [RESEARCH GAP] figure for filing without a Bolivian-licensed accountant's confirmation

Disclaimer

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