Bolivia capital gains tax calculator

For an individual's real estate the charge is on the transfer value, not on the gain: 3% of the greater of the price and the IPBI cadastral valuation of the last closed year, as the national Impuesto a las Transacciones on a first sale or the municipal Impuesto Municipal a las Transferencias on a later transfer. A securities sale made through a Bolivian stock exchange instead has 13% of its gain withheld by the Agente de Bolsa. An off-exchange share or quota disposal and a crypto disposal carry nothing for a resident private investor.

Yes. The Bolivian charge is on the transfer value, so a property sold for less than it cost still owes the full 3% of the greater of the price and the cadastral valuation. No acquisition cost, improvement or selling cost reduces it, and there is no relief for a loss.

An individual's off-exchange sale of shares, stakes or SRL quotas is outside the Impuesto a las Transacciones (Ley 843 article 76(i)) and is not subject to personal capital-gains tax. Crypto has no provision at all: no rate, no holding-period test, no SIN ruling. The exception is a securities sale made through a Bolivian stock exchange, where the broker retains 13% of the gain, and a habitual dealing activity, which is business income taxed under the IUE at 25%.

Form 430 (Transmisión o Enajenación de Bienes) is declared and paid within ten business days of the minuta or the delivery of the property, whichever comes first, with one form for each asset transferred. A notary or the Derechos Reales registry will not complete the transfer without the payment voucher (D.S. 21532 articles 7 and 9; D.S. 24054 articles 8 and 12).

Figures verified for the 2026 tax year from the SIN's current Compendio Tributario. Property: an individual's disposal of real estate in Bolivia is charged on the TRANSFER VALUE, never on the realised gain. The national Impuesto a las Transacciones charges 3% of the gross income of the transfer (Ley 843, Title VI, article 75), and the municipal Impuesto a las Transferencias de Inmuebles y Vehículos Automotores charges 3% of the same base for the later transfer of a property already registered in Derechos Reales (Ley 843 article 107 and D.S. 24054 articles 2 and 7). A sale made at a loss therefore still owes the charge, and no deduction for the acquisition cost reduces it. Sources: https://www.impuestos.gob.bo/wp-content/uploads/2025/10/1.-LEY-N%C2%B0-843-09-25.pdf and https://siatanexo.impuestos.gob.bo/index.php/declaraciones-juradas-en-formato-electronico/impuesto-a-las-transacciones/400-impuesto-a-las-transacciones

Property base: for immovables the base is the GREATER of the value the parties fix and the valuation used for the Impuesto a la Propiedad de Bienes Inmuebles of the last closed year (D.S. 21532 article 6, referring to articles 54 and 55 of Ley 843). The SIN's Form 430 instructions carry the two figures as casilla C013 (the IPBI/renta presunta valuation) and casilla C039 (the sale price), and casilla C042 takes the greater of the two. There is no statutory presumption of a gain equal to a fraction of the price: the 25%-of-10% arithmetic sometimes quoted for Bolivia is the IUE-BE withholding on payments to non-residents for services rendered partly in Bolivia (25% × 50% × 20% = 2.5% of the amount paid), which has no application to a property transfer. Source: https://siatinfo.impuestos.gob.bo/index.php/declaraciones-juradas-en-formato-electronico/impuesto-a-las-transacciones/400-transmision-o-enajenacion-de-bienes

Which transfer charge: the national IT reaches the sale of an immovable that was not registered in Derechos Reales at the time of transfer, a first sale by subdivision or lotification of land, the sale of new buildings, and gratuitous transfers of any immovable (D.S. 21532 article 2(a); D.S. 24054 article 2). Every later transfer of a property already registered is charged by the municipal IMT instead, not in addition: the taxpayer pays one or the other, to the SIN or to the municipality in whose jurisdiction the property is registered. Both rates are 3%. Source: https://www.impuestos.gob.bo/wp-content/uploads/2025/10/1.-LEY-N%C2%B0-843-09-25.pdf

Shares and other securities sold off-exchange, and quotas in a Sociedad de Responsabilidad Limitada: exempt from the Impuesto a las Transacciones (Ley 843 article 76(i): the purchase and sale of the valores defined in article 2 of the Ley del Mercado de Valores and of capital quotas in SRLs), and no personal capital-gains tax applies to a resident individual's private disposal — PwC's Bolivia summary states plainly that capital gains are not subject to tax for individuals. The position holds for a resident of Bolivia who is not in the habitual business of dealing in the asset and where the asset is not foreign-source income; a habitual dealer is taxed on the business profit instead. Sources: https://www.impuestos.gob.bo/wp-content/uploads/2025/10/1.-LEY-N%C2%B0-843-09-25.pdf and https://taxsummaries.pwc.com/bolivia/individual/income-determination

Securities sold THROUGH a Bolivian stock exchange: article 117 of the Ley del Mercado de Valores (Ley 1834 of 31 March 1998), as amended by the Disposición Adicional Décima of Ley 1356 of 28 December 2020, requires the Agente de Bolsa to withhold an amount equal to the RC-IVA rate, or the IUE-Beneficiarios del Exterior rate where that applies, on the capital gains generated by buying and selling securities through the exchange mechanisms; D.S. 5301 article 49 restates the rule. The RC-IVA rate is 13% (Ley 843 article 30) and the IUE-BE effective rate is 12.5% (25% of the 50% presumed profit, Ley 843 article 51). Ley 843 article 76(i) and Ley 2064 article 37 keep the transaction itself outside the IT and the IVA. Sources: https://www.impuestos.gob.bo/wp-content/uploads/2025/09/DS-5301.pdf and https://www.impuestos.gob.bo/wp-content/uploads/2025/10/1.-LEY-N%C2%B0-843-09-25.pdf

Crypto: no crypto-assets income tax, rate, holding-period rule or SIN ruling was located in the official material reviewed up to the retrieval date. A resident individual's isolated disposal is therefore not charged on the capital gain; the only appearance of virtual assets in the official texts is D.S. 5301 article 51, which authorises public entities to pay contractual obligations with virtual assets as a means of payment and says nothing about taxing a private disposal. A habitual or organised dealing activity is business income taxed under the IUE at 25%, and this calculator treats crypto as outside the charge for the private investor, with the classification risk flagged in its copy. Source: https://www.impuestos.gob.bo/wp-content/uploads/2025/09/DS-5301.pdf

Losses: Bolivia gives an individual no capital-loss offset and no personal capital-loss carryforward on a private disposal. The 3-year carryforward in article 48 of Ley 843 (5 years for new productive ventures with at least Bs 1,000,000 of capital and for the productive hydrocarbon and mining sectors) is a rule for business profits under the IUE, not for a private investor's disposal. The property charge is on the transfer value, so a loss on the sale changes nothing about it. Source: https://www.impuestos.gob.bo/wp-content/uploads/2025/10/1.-LEY-N%C2%B0-843-09-25.pdf

Filing: Form 430 (Transmisión o Enajenación de Bienes) is filed for each asset transferred, except that shares and capital quotas are declared per operation, and the IT on a transfer of immovables, vehicles, aircraft, vessels or capital quotas is declared and paid within ten (10) business days of the taxable event (D.S. 21532 article 7); notaries and registries may not complete the transfer without proof of payment (D.S. 21532 article 9; D.S. 24054 article 12). Monthly IT and RC-IVA withholding returns are due between the 13th and the 22nd of the following month by the last digit of the NIT; a direct RC-IVA taxpayer files quarterly; the annual IUE return is due within 120 days of the taxpayer's assigned fiscal-year close. Source: https://www.impuestos.gob.bo/wp-content/uploads/2025/10/1.-LEY-N%C2%B0-843-09-25.pdf

Reliefs: no national main-residence exemption, holding-period relief, small-disposal threshold or rollover relief was located for an individual's property disposal, and this calculator applies none. The only exemptions in the official material are sectoral (Régimen de Vivienda Social transfers by the AEVIVIENDA fideicomiso under Ley 1222, and the stock-exchange and securitisation exemptions). A municipality's own IMT ordinance can exempt or reduce a social-housing or sole-dwelling transfer, so the municipality's current rate must be checked for a particular sale. Source: https://www.impuestos.gob.bo/wp-content/uploads/2025/10/1.-LEY-N%C2%B0-843-09-25.pdf