Paying Taxes in


Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes and complying with postfiling procedures.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies. The most recent round of data collection was completed on June 1, 2016 covering for the Paying Taxes indicator calendar year 2015 (January 1, 2015 – December 31, 2015).

Compare Bolivia to 189 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Transactions tax 12 3% sales 60.96
Corporate income tax 1 110 25% taxable profit 3.20 not included
Employer paid - Social security contributions 12 507 16.71% gross salaries 18.85
Property transfer tax 1 3% sale price 1.82
Property tax 1 various rates property value 1.65
Municipal license tax 1 various rates 0.28
Vehicle tax 1 various rates vehicle value 0.13
Tax on bank transactions 1 0.015% bank transactions 0.01 withheld
Value added tax (VAT) 12 408 13% value added 0.00 not included
Employee paid - Social security contributions 0 jointly 12.71% gross salaries 0.00 withheld
Totals: 42.0 1025.0 83.7
Taxes by type Answer
Profit tax (% of profit) 0.0
Labor tax and contributions (% of profit) 18.8
Other taxes (% of profit) 64.9
Answer Score
Postfiling index (0-100) 49.1
VAT refunds
Does VAT/GST exist? Yes
Frequency of VAT/GST refund submission monthly
Does a VAT/GST refund process exist per the case study? No
Restrictions on VAT refund process Restricted to international traders
Likelihood of VAT audit N/A
Time to comply with VAT refund (hours) N/A 0.0
Time to obtain a VAT refund (weeks) N/A 0.0
Corporate income tax audits
Does corporate income tax exist? Yes
Likelihood of corporate income tax audit Unlikely
Time to comply with a corporate income tax audit (hours) 3.5 96.3
Time to complete a corporate income tax audit (weeks) 0.0 100.0
Administrative appeal process
First level administrative appeal authority Autoridad de Impugnacion Tributaria
Is the appeal authority independent? Independent Department within tax office
Are appeal guidelines accessible to the public? Yes
Source of appeal guidelines in printed publication/in person at the tax office
Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? No
Legal time limit


Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.