Bolivia

South America · BO · 8 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Having legal residence (residencia legal) in Bolivia as recognized by the tax authority (Servicio de Impuestos Nacionales)
• Being registered with the Bolivian tax authority (SIN) as a resident taxpayer with a Bolivian tax ID (NIT/Código de Identificación)
• Meeting the conditions to be treated as resident for the Impuesto a las Grandes Fortunas (wealth tax) – i.e. being a natural person considered resident in the Plurinational State of Bolivia with wealth located in Bolivia and/or abroad above the statutory threshold

Bolivia does not tax individuals on worldwide income on a pure citizenship or domicile basis, so in practice ceasing tax residence generally involves ending legal residence/registration with SIN and leaving the country, with no multi‑year tail rules; only wealth tax ties can persist while one still meets its residency definition.

Source: Servicio de Impuestos Nacionales (summarised in ECOVIS Bolivia tax guide)

Tax treaty network (9)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.