Country tax profile · 2026

Bolivia capital gains tax
How Bolivia treats capital gains
No separate capital gains tax for individuals; foreign-source gains not taxed (territorial). Bolivian-source gains generally outside RC-IVA scope for non-habitual individuals.
Compiled by MyNomadWorld for Bolivia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Bolivia compares
57 of 197 countries we track have no capital gains tax for individuals. Bolivia is one of them.
Who is a tax resident of Bolivia?
Domicile/residence based, but territorial: individuals are taxed only on Bolivian-source income regardless of nationality or residence.
Related Bolivia taxes
Moving to Bolivia?
Get matched with a vetted Bolivia tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Bolivia capital gains tax FAQ
What is the capital gains tax rate in Bolivia?
No separate capital gains tax for individuals; foreign-source gains not taxed (territorial). Bolivian-source gains generally outside RC-IVA scope for non-habitual individuals.