Bolivia IVA standard rate (levied 'por dentro')
Bolivia IVA standard rate (levied 'por dentro') is 13 percent, in force since 27 Feb 1992. It was 10 percent before that. Last checked against the official source on 9 Sep 2026.
Impuesto al Valor Agregado (IVA), alícuota general única under Título I of Ley 843, administered by the Servicio de Impuestos Nacionales (SIN). Uniquely, the statutory 13% applies to a tax-INCLUSIVE base ('por dentro'): Art. 5 makes the tax an integral part of the invoiced price.
| Current value | 13 percent (nominal rate on tax-inclusive base) |
|---|---|
| In force from | 1992-02-27 |
| Official source | Ley N° 843, Arts. 5 y 15 (texto ordenado) — alícuota 13% desde la Ley N° 1314 de 27 de febrero de 1992 |
| Last verified | 2026-09-09 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Statutory nominal rate 13% (Art. 15: 'La alícuota general única del impuesto será del 13%'), levied 'POR DENTRO': Art. 5 provides the tax 'forma parte integrante del precio neto de la venta, el servicio o prestación gravada y se facturará juntamente con éste, es decir, no se mostrará por separado' — the 13% is applied to a price that already contains the tax. On the internationally comparable tax-EXCLUSIVE base the effective rate is 13/(100−13) = 14.9425% (~14.94%); use that figure when comparing with other countries' VAT. Credit-invoice mechanics (débito fiscal minus crédito fiscal, Arts. 7-9); exports effectively zero-rated with refund via CEDEIM (Art. 11). Rate history: 10% at creation (Ley 843, 20 May 1986); raised to the current 13% by Ley 1314 (27 Feb 1992), which also raised the RC-IVA rate in the same proportion — unchanged for over three decades. Verified against the texto ordenado on Lexivox and rate confirmed on impuestos.gob.bo; the SIN-hosted consolidated Ley 843 PDF (sac.impuestos.gob.bo, 'LEY N° 843-06-24.pdf') exceeds 10 MB and cannot be fetched whole — access quirk for re-verification.
Earlier values
| From | Value | Source |
|---|---|---|
| 1986-05-20 | 10 | Ley N° 843 (20 de mayo de 1986), Art. 15 original —… |
Get it programmatically
curl https://latamref.dev/v1/bo/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/bo/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/bo/vatOther Bolivia series: BCB policy rate (none — quantity-targeted monetary regulation) · VAT registration threshold · Salario Mínimo Nacional (SMN), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate (IUE) · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax (RC-IVA, flat) · Statutory social-insurance contributions
The same figure elsewhere: Brazil · Chile · Colombia · Costa Rica · Dominican Republic · all 22