Bolivia VAT Calculator 2026
Last updated: January 2026
The Value Added Tax (IVA) in Bolivia for 2026 has a unique rate of 13% that is INCLUDED in the listed price, unlike most countries where VAT is added on top. This means the actual effective rate is approximately 14.94% when calculated on the pre-tax price (13 ÷ 87). The SIN (Servicio de Impuestos Nacionales) administers the tax. To extract the IVA from a price, calculate: Price × 13 ÷ 113. Exempt items include basic food staples, educational services, financial services, and books. Bolivia's system of including IVA in the price is unique in the region and simplifies consumer pricing but can confuse calculations. All amounts are in bolivianos (Bs).
FAQ
What is the IVA rate in Bolivia in 2026?
Bolivia's IVA is 13%, uniquely INCLUDED in the listed price. When extracted, the effective rate on the pre-tax amount is about 14.94% (13 ÷ 87). This is different from most countries where IVA is added to the base price.
How is IVA included in the price in Bolivia?
In Bolivia, prices already include 13% IVA. To extract the IVA: Price × 13 ÷ 113. For example, on Bs1,000: IVA = 1,000 × 13 ÷ 113 = Bs115.04, and the pre-tax amount = Bs884.96. To add IVA to a base price: Base × 113 ÷ 100.
What products are exempt from IVA in Bolivia?
Exempt from IVA: basic food staples (unprocessed), educational services, financial interest, book sales, real estate transfers, public transport under certain conditions, and exports (zero-rated). The SIN maintains the complete exemption list.
What is the crédito fiscal in Bolivia?
The crédito fiscal allows businesses and taxpayers to offset IVA paid on purchases against IVA collected on sales. For individuals, IVA invoices (facturas) can be used to offset the RC-IVA personal consumption tax. This incentivizes requesting invoices on all purchases.
When is IVA declared in Bolivia?
IVA is declared monthly to the SIN by the due date assigned based on the last digit of the taxpayer's NIT. Declarations are filed through the Newton electronic system. The IVA form is the F-200 (monthly IVA declaration).