What changed in Bolivia

Corporate tax is territorial too, 25 percent, no CFC rules and no GAAR

Moving your company

No CRS, no CARF today, but the FATF grey list means the window is closing

Crypto tax and legal status

The wealth tax has no crypto carve-out, and it is worldwide

Crypto tax and legal status

No crypto tax rules exist at all, favourable by inference, not by authority

Crypto tax and legal status

Crypto is legal again since June 2024, but the central bank's own website still says otherwise

Crypto tax and legal status

The SRL is fast and capital-free to form, but residency and a workforce quota gate control

Moving your company

Inheritance and gift tax runs 1, 10 or 20 percent by relationship tier

Leaving home: exit tax and ties

No exit tax exists, on leaving Bolivia or on becoming resident elsewhere

Leaving home: exit tax and ties

The wealth tax breaks territoriality, and devaluation silently lowered its dollar threshold by 43 percent

Leaving home: exit tax and ties

Dual citizenship is expressly allowed, with one narrow exception

Permanent residency and citizenship

Naturalisation takes just over 3 years of residence, 2 with a Bolivian spouse or child

Permanent residency and citizenship

Residency costs and the solvency bar come from advisory firms, not a published DIGEMIG tariff

Residency routes

Foreign documents still need an apostille or consular legalisation, no exemption

Residency routes

There is no digital nomad, rentista, retiree or investor visa, and none is coming

Residency routes

A three-tier residency ladder, all three tiers carrying full work rights

Residency routes

Employment with a Bolivian employer buys real short-term health cover

Healthcare coverage

Public healthcare access turns on a reciprocity test most roster nationals fail

Healthcare coverage

Pension coordination exists only with Spain, Portugal and Brazil, nothing else

Social security

No mandatory Bolivian social security without a Bolivian employer

Social security

A Bolivian employer means mandatory contributions, no expat exemption

Social security

No Bolivian payroll registration for a foreign employer with no local entity

Employer payroll obligations

Employer PE risk is source-based, not classic OECD, and untested for home offices

Permanent establishment risk

Independent professionals moved from IUE into RC-IVA in 2022, with a harsh default withholding

Personal income tax

No personal capital gains tax exists in Bolivia, for anything

Personal income tax

The 13 percent is not really 13 percent, facturas bring it near zero

Personal income tax

PwC's remote-work trap, a foreign employer does not save you from RC-IVA

Personal income tax

Foreign-source income stays outside Bolivia's tax net entirely

Personal income tax

The one residence test that exists is for the wealth tax, a 183-day physical presence test

Tax residency

Working from Bolivian soil makes the income Bolivian-source, whoever pays

Tax residency

Bolivia has no tax residency day-count test at all, because source decides, not residence

Tax residency

Any residency status carries full open work rights, not just employer-tied permits

Right to work

Tourists may not work in Bolivia, full stop

Right to work

Tourist stays cap at 90 days per calendar year, and you cannot border-run it

Immigration and visa

The UAE and Indonesia sit in officially unclear or contradictory visa groups

Immigration and visa

Group 2 nationalities need a consulate visa before travel, visa on arrival ended 25 July 2025

Immigration and visa

Group 1 nationalities enter Bolivia visa-free, but SIGEMIG pre-registration is mandatory for everyone

Immigration and visa