Methodology - Bolivia (2026)

Educational model - not a SIN assessment, not a tax return, not tax advice. Currency BOB. Monthly model.

Employee (trabajador dependiente)

Wage tax is the RC-IVA (Regimen Complementario al IVA, Ley 843 art. 30), a flat 13%. Monthly base = total earnings MINUS the employee social-security contributions MINUS the non-taxable minimum of two national minimum wages (2 x SMN). The automatic credit of 13% of 1 SMN (DS 5383) is then subtracted.
The 13% credit from invoices (facturas) and the carried-forward saldo a favor are OUT OF SCOPE; this model assumes no invoices, so the RC-IVA is an upper bound (a worker presenting enough facturas pays less, often zero).
SMN 2026 = BOB 3,300 (DS 5516). 2 x SMN = BOB 6,600; the automatic credit = BOB 429. RC-IVA only starts to bite above roughly BOB 11,300/month of total earnings.
Employee contributions 12.71% (old age 10% + common risk 1.71% + Gestora commission 0.5% + solidarity 0.5%) on a base capped at 60 x SMN = BOB 198,000/month.
Aporte Nacional Solidario (additional employee contribution): 1.15% on the excess over BOB 13,000, 5.74% over 25,000, 11.48% over 35,000 (marginal, cumulative; Ley 1582 / DS 5280).
Employer cost: solidarity employer contribution 3.5% + professional risk 1.71% (capped base) + Caja Nacional de Salud 10% + Pro Vivienda 2% (uncapped). The voluntary INFOCAL 1% and the mining-sector 2.3% surcharge are excluded.

Since 1 January 2023 (DS 4850 / Ley 1448), natural-person independent professionals NO LONGER pay IUE; they are taxed under RC-IVA. Model: IT 3% on gross revenue + RC-IVA 13% on net profit (revenue minus deductible expenses).
VAT (IVA, 13%) is treated as pass-through (debit offset by credito fiscal) and is OUT OF SCOPE, as are the factura credits against RC-IVA. This is an upper-bound model; a filer with credits pays less.
Out of scope: VAT, the IUE (25%) that still applies to legal entities, the consultor-de-linea dependent treatment, voluntary pension affiliation, and partial-year activity.