Bolivia Withholding tax rates
Bolivia Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding tax Bolivia levies on payments of Bolivian-source income to beneficiaries abroad (IUE-BE, Impuesto sobre las Utilidades de las Empresas - Beneficiarios del Exterior): a single uniform regime under article 51 of Ley 843 covering dividends, interest, royalties and services at an effective 12.5% of the gross amount, plus a reduced effective 2.5% for activities only partially performed in Bolivia. Domestic statutory rates before any double-tax treaty relief. Administered by the Servicio de Impuestos Nacionales (SIN).
Compare withholding tax rates across all 22 Latin American countries →
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Bolivia's IUE-BE applies one uniform effective rate of 12.5% to most payment types (dividends, interest, royalties, services), but a distinct effective 2.5% rate applies to remittances for activities only partially performed in Bolivia, so a caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement (Bolivia has treaties including the Andean Community Decision 578 regime and bilateral treaties with Argentina, Germany, Spain, France, Sweden and the United Kingdom) can reduce or reallocate taxing rights, and whether relief applies depends on the recipient's residence and the treaty's terms. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. MECHANICS: the IUE-BE is not stated in the law as '12.5%'. Article 51 of Ley 843 irrebuttably presumes that taxable net profit equals 50% of the gross amount paid or remitted, then applies the 25% IUE corporate rate (article 50) to that presumed base, withheld by the payer 'con caracter de pago unico y definitivo' (as a single and final payment). 25% x 50% = 12.5% effective on gross, which is the rate served here. The 2.5% partial-activities rate compounds a further presumption from article 43 of DS 24051 (only 20% of the payment is deemed Bolivian-source): 25% x 50% x 20% = 2.5% of gross. The series effective_from is 1 January 1995: the IUE (including article 51) was introduced by Ley 1606 of 22 December 1994, in force for fiscal years from 1995, and the 25%-on-50% mechanics have not changed since. The operative article 51 text was verified verbatim in an official SIN instrument (RND 101800000015) and the current official Texto Ordenado of Ley 843 (October 2024) is published by SIN at https://sac.impuestos.gob.bo/formularios/pdf/1.-LEY%20N%C2%B0%20843-10-24.pdf.
Get it programmatically
curl https://latamref.dev/v1/bo/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/bo/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/bo/withholding-taxOther Bolivia series: BCB policy rate (none — quantity-targeted monetary regulation) · IVA standard rate (levied 'por dentro') · VAT registration threshold · Salario Mínimo Nacional (SMN), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate (IUE) · 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