Bolivia · Taxes
Bolivia taxes for US citizens
Source-checked79 sources, 68 officialHow we checkIn brief
Bolivia taxes income earned in Bolivia, whatever your nationality. Income earned abroad isn't taxed. Working from Bolivia for a company abroad while not domiciled costs 13% (RC-IVA) of that pay, paid monthly with a tax number (NIT).
In short: what you'd pay in Bolivia
Retiree on US income
Bolivia taxes only income earned in Bolivia, so US Social Security and pensions aren't taxed here.
Ballpark: $0 in Bolivia
Remote worker paid from the US
Work you do while you're in Bolivia counts as Bolivian income, even for a US employer. If you aren't domiciled here, it's 13% of that pay, with no deductions, paid monthly. Needs lawyer review
Ballpark: about $7,800 a year on $60,000 if you work here all year
Working for a local employer
Pay for work in Bolivia is taxed through payroll.
Ballpark: 13% (RC-IVA), withheld by your employer
Checked against the lawOnly Bolivian-source income is taxed; tax rates.
Needs lawyer reviewHow remote workers are taxed, and who counts as domiciled.
How Bolivian tax works
- What's taxed: income from Bolivian sources, whatever your nationality or residence. Income earned abroad isn't taxed.
- Remote work: if you aren't domiciled, you pay 13% of pay for work done in Bolivia. Get a tax number (NIT), then pay within three business days after each month ends, or before you leave.
- Other taxes: sales tax 13%; a 3% transactions tax on regular business income; company profits 25%. The 0.30% bank transaction tax ended in April 2026.
- Wealth tax: 1.4% to 2.4% on net wealth above Bs 30 million; a repeal attempt was reportedly rejected in 2026 Needs lawyer review
- Inheritance and gifts: 1% to parents, children and spouses, 10% to siblings, 20% to anyone else.
- No US tax treaty: Bolivia's treaties cover Argentina, Germany, Spain, France, the UK and Sweden, plus Andean Community rules Needs lawyer review
- Your US return: you still file every year. Ask a US tax adviser about the foreign earned income exclusion and bank reporting.
Worked examples, 2026
Bolivia income tax only. The remote worker earns $60,000 from a US employer and isn't domiciled in Bolivia; tax applies to pay for the days worked in Bolivia.
| Who | Days in Bolivia | Bolivia income tax |
|---|---|---|
| Retiree, $30,000 Social Security and a $40,000 pension | 365 | $0 |
| Remote employee, $60,000 | 90 | about $1,920 |
| Remote employee, $60,000 | 182 | about $3,890 |
| Remote employee, $60,000 | 365 | about $7,800 |
Needs lawyer reviewThe remote-worker rule; figures are 13% of the share of pay for days worked in Bolivia.
Other Bolivia guides
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