Bolivia corporate tax rate
Impuesto sobre las Utilidades de las Empresas (IUE) — annual tax on net taxable profits of enterprises, Ley 843 Título III, Art. 50; administered by the SIN.
| Current value | 25 percent |
|---|---|
| In force from | 1995-01-01 |
| Official source | Ley N° 843, Art. 50 (texto ordenado) — IUE 25% (introduced by Ley N° 1606 de 22-dic-1994, applicable from gestión 1995) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Art. 50: 'Las utilidades netas imponibles que obtengan las empresas... quedan sujetas a la tasa del 25%.' Unchanged since the IUE replaced the old presumed-income regime for fiscal years from 1995 (Ley 1606, 22 Dec 1994). SURTAXES: (1) financial sector — Art. 51 ter as amended by Ley N° 921 (30 Mar 2017): an ADDITIONAL 25 percentage points of IUE applies when the coeficiente de rentabilidad respecto del patrimonio (ROE) of ASFI-regulated financial intermediation entities exceeds 6%, also covering APS-regulated insurers/reinsurers; declared on SIN form F-515 (confirmed on siatinfo.impuestos.gob.bo — that subdomain serves a broken TLS chain and was loaded with certificate verification disabled; Ley 921 text verified on lexivox). (2) Extractive mining bears a separate additional rate under Art. 51 bis (12.5%, Ley 3787 of 2007) — flagged as not re-verified against the gazette in this pass. Profit remittances to beneficiarios del exterior are withheld under IUE-BE at an effective 12.5% (25% on a presumed 50% net) — Big-4-consistent context, also flagged. IUE year-ends vary by sector (e.g. 31 Mar industrial, 30 Jun agro, 30 Sep mining, 31 Dec banks/services/commerce) — context only. ACCESS QUIRK: SIN's own consolidated Ley 843 PDF (sac.impuestos.gob.bo) is >10 MB and unfetchable in one pass; statutory text verified via the Lexivox texto ordenado, rates cross-confirmed on impuestos.gob.bo.
Get it programmatically
curl https://latamref.dev/v1/bo/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/bo/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/bo/corporate-taxOther Bolivia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates