Tax Info
Enter Dynamic PageGeneral CIT Rate
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date
120 days after the fiscal year-end.
CIT Payment Due Date
120 days after the fiscal year-end.
CIT Estimated Payment Due Date
NA
Resident Withholding Tax (Dividend/Interest/Royalty)
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
12.5/12.5/12.5
General VAT Rate
13%
General Capital Gain Tax Rate
Capital gains are subject to the normal CIT rate：25%.
Composite Effective Average Tax Rate
27%
Composite Effective Marginal Tax Rate
25%–26%
Administrative Regions
B - Beni Department
C - Cochabamba Department
H - Chuquisaca Department
L - La Paz Department
N - Pando Department
O - Oruro Department
P - Potosí Department
S - Santa Cruz Department
T - Tarija Department
