Bolivia

Paying Taxes in

Bolivia

Listed 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 measures of administrative burden in paying taxes.

The information appearing on this page 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 183 economies. The most recent round of data collection for the project was completed in December 2010.

About This Topic

To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Transactions tax 12 3% sales including VAT 61
Corporate income tax 1 120 25% taxable profits 17.2 not included
Social security contributions 12 480 13.71% gross salaries 15.5
Property transfer tax 1 3% sale price 1.8
Property tax 1 varies according to the value of the asset property value 1.1
Municipal license tax 1 varies according to the place where the activity is developed, based on the area occupied for the activity 0.6
Vehicle tax 1 varies according to the value of the asset vehicle value 0.1
Tax on bank transactions 1 0.015% bank transactions 0 not included
Value added tax (VAT) 12 480 13% (effective rate 14.94%) value added not included
Totals: 42 1080 80.0
Explore Economy Data