Country tax profile · 2026
Bolivia inheritance tax
How Bolivia taxes inheritance
The tax on inheritances and free transfers applies to estates and gifts of registrable assets. 1% for a spouse, ascendants and descendants; 10% for siblings and nephews or nieces; 20% for other beneficiaries.
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
141 of 197 countries we track have no inheritance or estate tax. Bolivia is not 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?
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What is the inheritance tax rate in Bolivia?
The tax on inheritances and free transfers applies to estates and gifts of registrable assets. 1% for a spouse, ascendants and descendants; 10% for siblings and nephews or nieces; 20% for other beneficiaries.