Bolivia VAT Rates 2026
Bolivia levies Value Added Tax as IVA (Impuesto al Valor Agregado). The standard rate is 13%, applied to most goods and services. Bolivia applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 13% | Most goods and services |
| Zero-rated | 0% | Exports |
Registration and filing
| Registration threshold | No general threshold — small traders fall under presumptive simplified regimes |
| Tax authority | Servicio de Impuestos Nacionales (SIN) |
| Filing frequency | Monthly returns by RUC-digit schedule |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/BO endpoint to get Bolivia data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/BO
# No authentication required for rate lookups
# Response:
# { "country_code": "BO", "tax_type": "vat",
# "standard_rate": 13, "reduced_rates": [],
# "currency": "BOB", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Bolivia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/BO').then(r => r.json());
// → { standard_rate: 13, reduced_rates: [],
// currency: 'BOB' }
applyRate(rates.standard_rate);About Bolivia VAT
Bolivia's 13% IVA hides a quirk found almost nowhere else: the tax is calculated "inside" the price (tax-inclusive base), so the effective rate on the net price is about 14.94%. The rate has not moved since the 1986 hyperinflation stabilisation programme. Compliance has a consumer-facing twist too — individuals recover part of the IVA on receipts through the RC-IVA credit against payroll tax, incentivising Bolivians to demand invoices.
VAT in Bolivia is administered by the Servicio de Impuestos Nacionales (SIN).
Sources: PwC Worldwide Tax Summaries · Servicio de Impuestos Nacionales (accessed Jun 2026)
Rate history
- 1986IVA introduced at 13% in the stabilisation reform — unchanged for four decades
Frequently asked questions
What is the VAT rate in Bolivia in 2026?
13% nominal — but charged on a tax-inclusive base, so the effective burden on the net price is roughly 14.94%.
Why is Bolivia's effective IVA higher than 13%?
The 13% applies to the price including the tax itself; grossing up the net price gives an effective rate of about 14.94%.
Related concepts and guides: