Bolivia public holidays 2026, VAT rate and tax data
Bolivia: VAT rate 13% since 27 Feb 1992; 13 public holidays in 2026 (next: Día de Todos los Difuntos, 2 Nov 2026); corporate tax rate 25%; minimum wage 3300 BOB/month; inflation rate (CPI) 5.7%.
11 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency BOB.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "BO", "series": "vat", "value": 13, "unit": "percent (nominal rate on tax-inclusive base)", "effective_from": "1992-02-27", "last_confirmed": "2026-10-10", "source": { "name": "Ley N° 843, Arts. 5 y 15 (texto ordenado)", "url": "https://www.lexivox.org/norms/BO-L-843R2.html" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"bo","amount":1000}.
Bolivia public holidays 2026
13 days in 2026; next: Día de Todos los Difuntos on 2 Nov 2026. Official source: DS 2750 (01-may-2016) Art. 2 mod. DS 5019 (13-sep-2023); DS 173 (17-jun-2009); DS 5521… · last verified 9 Sep 2026
Fixed by law 9 Confirmed 2 Substitute 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 23 Jan 2026 Fri | Día de la Creación del Estado Plurinacional de Bolivia moved from Thu 22 Jan by DS 5521 |
Substitute | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 16 Feb 2026 Mon | Lunes de Carnaval | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 17 Feb 2026 Tue | Martes de Carnaval | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 3 Apr 2026 Fri | Viernes Santo | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 1 May 2026 Fri | Día del Trabajo | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 4 Jun 2026 Thu | Corpus Christi | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 5 Jun 2026 Fri | Feriado nacional adicional a Corpus Christi one-off, DS 5521 |
Confirmed | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 22 Jun 2026 Mon | Año Nuevo Andino Amazónico Chaqueño moved from Sun 21 Jun by DS 5521 |
Substitute | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 6 Aug 2026 Thu | Día de la Independencia de Bolivia | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 7 Aug 2026 Fri | Feriado nacional adicional al Día de la Independencia one-off, DS 5521 |
Confirmed | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 2 Nov 2026 Mon | Día de Todos los Difuntos | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 25 Dec 2026 Fri | Navidad | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 22 Jan 2027 Fri | Día de la Creación del Estado Plurinacional de Bolivia | Confirmed | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 8 Feb 2027 Mon | Lunes de Carnaval | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 9 Feb 2027 Tue | Martes de Carnaval | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 26 Mar 2027 Fri | Viernes Santo | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 1 May 2027 Sat | Día del Trabajo | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 27 May 2027 Thu | Corpus Christi | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 21 Jun 2027 Mon | Año Nuevo Andino Amazónico Chaqueño | Confirmed | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 6 Aug 2027 Fri | Día de la Independencia de Bolivia | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 2 Nov 2027 Tue | Día de Todos los Difuntos | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
| 25 Dec 2027 Sat | Navidad | Fixed by law | DS 2750 (01-may-2016) Art. 2 mod. DS… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Bolivia value
Rate schedules and breakdowns
Withholding tax rates
2.5–12.5% across 5 withholding taxes — no single rate · in force from 1995-01-01 · Official source: Ley 843 (Texto Ordenado), articulo 51, as restated verbatim in SIN Resolucion… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | IUE-BE on dividends and profit remittances (effective rate on gross) | 12.5 | dividends, profit distributions and branch-profit remittances of Bolivian-source income paid or credited to beneficiaries abroad | 1995-01-01 | Ley 843, articulo 51: 'se presumira… |
| The statute states 25% on a presumed net of 50% of gross; 12.5 is the resulting EFFECTIVE rate on the gross amount, which is how the withholding is applied in practice (declared on SIN form 530). A final tax: no further Bolivian assessment on the recipient. | |||||
| interest | IUE-BE on interest (effective rate on gross) | 12.5 | interest of Bolivian-source paid, remitted or credited to beneficiaries abroad, including related-party loans | 1995-01-01 | Ley 843, articulo 51 (same uniform… |
| Article 51 applies one uniform rule to all Bolivian-source income heads; Bolivian law does not carve out a separate statutory rate for interest. | |||||
| royalties | IUE-BE on royalties (effective rate on gross) | 12.5 | royalties and payments for the use of intellectual property, trademarks, patents and know-how of Bolivian source paid to beneficiaries abroad | 1995-01-01 | Ley 843, articulo 51 (same uniform… |
| Same uniform article 51 mechanics as dividends and interest. | |||||
| services | IUE-BE on services and other Bolivian-source payments (effective rate on gross) | 12.5 | fees for services, technical assistance, consulting and any other Bolivian-source income paid to beneficiaries abroad, where the activity is performed in Bolivia or the income is otherwise Bolivian-source under articulo 34 of DS 24051 | 1995-01-01 | Ley 843, articulo 51, with articulo 34… |
| Bolivia taxes on a source basis: the withholding attaches only to Bolivian-source income. Services wholly rendered and used abroad are generally outside the tax; consulting/technical services connected to Bolivia fall in. Declared on SIN form 530. | |||||
| partial-activities | IUE-BE on activities partially performed in Bolivia (effective rate on gross) | 2.5 | remittances by Bolivian companies to foreign enterprises for activities carried out partly inside and partly outside Bolivia (e.g. international transport, communications, insurance, news agencies, film distribution and similar cross-border operations under articulos 42-43 of DS 24051) | 1995-01-01 | DS 24051 (Reglamento del IUE), articulo… |
| A triple presumption: 20% of the payment is deemed Bolivian-source (DS 24051 art. 43), of which 50% is presumed net profit (Ley 843 art. 51), taxed at 25% - 2.5% effective on the gross remittance. Declared on SIN forms 550/551 depending on which paragraph of art. 43 applies. The… | |||||
Personal income tax (RC-IVA, flat)
13% across 1 band · in force from 1992-02-27 · Official source: Ley N° 843, Título II (RC-IVA), Arts. 19, 26, 30 y 31 (texto ordenado) · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | — | 13 |
Statutory social-insurance contributions
0.5–10% across 9 contribution branches · in force from 2026-01-01 · Official source: Ley N° 065 de 10 de diciembre de 2010, Ley de Pensiones, arts. 83… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | floor monthly |
|---|---|---|---|---|---|---|---|
| fondo_ahorro_previsional | Aporte al Fondo de Ahorro Previsional — Cuenta Personal Previsional en la Gestora Pública | 10 | 10 | 0 | percent | "Total Ganado" — the whole of the dependent worker's earnings. NO CEILING. The minimum base is the Salario Mínimo Nacional, Bs 3.300 per month for 2026. | 3300 |
| The savings core of the Bolivian employee deduction, and the only part that ends up in the worker's own account. There is NO employer contribution to the individual account at all — the employer's 3 % solidarity contribution goes to a common fund, never to the worker. NO… | |||||||
| prima_riesgo_comun | Prima por Riesgo Común (non-occupational disability and death cover) | 1.71 | 1.71 | 0 | percent | Total Ganado, on the same basis and the same Bs 3.300 minimum as the 10 % aporte. NO CEILING. Payable only until the insured reaches sixty-five (65) years of age. | 3300 |
| EMPLOYEE-BORNE AND AGE-LIMITED. It covers disability and death from NON-occupational causes, and it stops entirely at 65 — a genuine age-dependent employee deduction that flat-rate models miss, and it stops for the employer's Riesgo Profesional premium at the same time. THE RATE… | |||||||
| comision_gestora | Comisión de la Gestora Pública de la Seguridad Social de Largo Plazo (administration fee) | 0.5 | 0.5 | 0 | percent | Total Ganado, deducted at the time the contribution is made, on the same basis and the same Bs 3.300 minimum as the 10 % aporte. NO CEILING. | 3300 |
| A SINGLE STATUTORY FEE, NOT A MARKET PRICE — the opposite of Chile's seven different AFP commissions and Peru's four. Because the Gestora Pública is a state monopoly, every Bolivian employee pays exactly 0,5 % and there is no provider dimension to model. THE LAW REQUIRES IT TO… | |||||||
| aporte_solidario_asegurado | Aporte Solidario del Asegurado (employee solidarity contribution to the Fondo Solidario) | 0.5 | 0.5 | 0 | percent | Total Ganado, on the same basis and the same Bs 3.300 minimum as the 10 % aporte. NO CEILING. | 3300 |
| EMPLOYEE-BORNE, AND IT BUYS THE CONTRIBUTOR NOTHING INDIVIDUALLY. It funds the Fondo Solidario, which pays the Prestación Solidaria de Vejez to low-contribution pensioners; the worker's own account receives none of it. Easy to confuse with the Aporte Patronal Solidario (3 %… | |||||||
| aporte_nacional_solidario | Aporte Nacional Solidario (ANS) — progressive high-income solidarity contribution | — | — | 0 | percent | The "Total Solidario", and NOT simply the monthly salary — it is the aggregate income declared for solidarity purposes. Charged on the EXCESS over each of three thresholds, cumulatively, and nil below Bs 13.000. Thresholds may be updated by the Órgano Ejecutivo every five (5) years. | 13000 |
| NO SINGLE RATE — deliberately null, because the charge is a three-tier marginal scale and is nil for most employees. CURRENT RATES, as raised by la Ley N° 1582 with effect from 1 October 2024: 1,15 % of the excess over Bs 13.000; PLUS 5,74 % of the excess over Bs 25.000; PLUS… | |||||||
| prima_riesgo_profesional | Prima por Riesgo Profesional (occupational accidents and diseases, long-term) | 1.71 | 0 | 1.71 | percent | The Total Ganado of the employer's dependent workers, on the same basis and the same Bs 3.300 minimum as the employee contributions. NO CEILING. Payable only until the insured reaches sixty-five (65) years of age. FLAT — not risk-rated by activity class. | 3300 |
| FLAT, NOT GRADED — Bolivia is with Ecuador and Paraguay in NOT risk-rating occupational-accident cover for dependent workers. There is no activity-class table, no experience rating and no insurer to shop; the premium is a single national percentage. Do not build a risk-class… | |||||||
| aporte_patronal_solidario | Aporte Patronal Solidario (employer solidarity contribution to the Fondo Solidario) | 3 | 0 | 3 | percent | The Total Ganado of the employer's dependent workers, on the same basis and the same Bs 3.300 minimum. NO CEILING. An ADDITIONAL 2 % is payable by employers in the productive area of the mining and metallurgical sector. | 3300 |
| THE ONLY EMPLOYER CONTRIBUTION TO PENSIONS IN BOLIVIA, AND NONE OF IT REACHES THE WORKER'S ACCOUNT. It funds the Fondo Solidario, a redistributive pool paying the Prestación Solidaria de Vejez; the employee's individual account is financed exclusively by his own 10 %. An engine… | |||||||
| caja_salud | Aporte patronal al Seguro Social Obligatorio de corto plazo — Caja de Salud (enfermedad, maternidad y riesgos profesionales a corto plazo) | 10 | 0 | 10 | percent | The Total Ganado of the employer's dependent workers, with the same Bs 3.300 minimum. NO CEILING. | 3300 |
| THE LARGEST SINGLE EMPLOYER CHARGE, AND ENTIRELY EMPLOYER-BORNE — Bolivia has NO employee health contribution at all, like Ecuador, Peru and Argentina's employer-heavy health side, and unlike Chile's 7 % employee-only rate. It buys the worker and his registered dependants… | |||||||
| pro_vivienda | Aporte Patronal para Vivienda (Pro Vivienda) — social housing fund | 2 | 0 | 2 | percent | The Total Ganado of the employer's dependent workers, with the same Bs 3.300 minimum. NO CEILING. | 3300 |
| EMPLOYER-ONLY and outside both the pensions system and the health system — a third, separate destination that engines routinely omit because it appears in neither Ley N° 065 nor the Código de Seguridad Social. It is one of the two reasons the Bolivian employer total is 16,71 %… | |||||||
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