Bolivia · Tax on foreign income
Does Bolivia tax foreign income? A guide for Americans
Short answer
income earned abroad isn't taxed, but work you do while in Bolivia is, at 13%.
What you'd pay, by situation
| Retiree on US income $0 in Bolivia | Bolivia taxes only income earned in Bolivia, so US Social Security and pensions aren't taxed here. |
|---|---|
| Remote worker paid from the US about $7,800 a year on $60,000 if you work here all year | Work you do while you're in Bolivia counts as Bolivian income, even for a US employer. If you aren't domiciled here, it's 13% of that pay, with no deductions, paid monthly. Needs lawyer review |
| Working for a local employer 13% (RC-IVA), withheld by your employer | Pay for work in Bolivia is taxed through payroll. |
Checked against the law Only Bolivian-source income is taxed; tax rates.
Needs lawyer review How remote workers are taxed, and who counts as domiciled.
How it works
- What's taxed: income from Bolivian sources, whatever your nationality or residence. Income earned abroad isn't taxed.
- Remote work: if you aren't domiciled, you pay 13% of pay for work done in Bolivia. Get a tax number (NIT), then pay within three business days after each month ends, or before you leave.
- Other taxes: sales tax 13%; a 3% transactions tax on regular business income; company profits 25%. The 0.30% bank transaction tax ended in April 2026.
- Wealth tax: 1.4% to 2.4% on net wealth above Bs 30 million; a repeal attempt was reportedly rejected in 2026 Needs lawyer review
- Inheritance and gifts: 1% to parents, children and spouses, 10% to siblings, 20% to anyone else.
- No US tax treaty: Bolivia's treaties cover Argentina, Germany, Spain, France, the UK and Sweden, plus Andean Community rules Needs lawyer review
- Your US return: you still file every year. Ask a US tax adviser about the foreign earned income exclusion and bank reporting.
Taxes in Bolivia, with worked examples → The full Bolivia guide →
Questions people ask
Does Bolivia tax US Social Security and pensions?
Bolivia taxes only income earned in Bolivia, so US Social Security and pensions aren't taxed here.
Remote worker paid from the US in Bolivia: what would I pay?
Work you do while you're in Bolivia counts as Bolivian income, even for a US employer. If you aren't domiciled here, it's 13% of that pay, with no deductions, paid monthly. (Needs lawyer review) Ballpark: about $7,800 a year on $60,000 if you work here all year.
Working for a local employer in Bolivia: what would I pay?
Pay for work in Bolivia is taxed through payroll. Ballpark: 13% (RC-IVA), withheld by your employer.