Bolivia RC-IVA Calculator 2026
Last updated: January 2026
The RC-IVA (Régimen Complementario al Impuesto al Valor Agregado) in Bolivia for 2026 is a flat 13% tax on employment income exceeding 2 national minimum wages (Bs4,724/month). It is administered by the SIN. The RC-IVA's distinctive feature is the crédito fiscal: employees can offset 100% of the tax by submitting personal consumption invoices (facturas) that show 13% IVA paid. AFP deductions (12.71%) are subtracted before calculating the RC-IVA base. Monthly RC-IVA = (Gross Salary − AFP − 2 × Minimum Wage) × 13% − Invoice Credits. Workers earning below Bs4,724/month after AFP pay no RC-IVA. The quarterly Form 110 is used to claim invoice credits. Unused credits carry forward for 3 months.
FAQ
What is the RC-IVA rate in Bolivia?
The RC-IVA is a flat 13% on salary income above the exemption threshold of 2 minimum wages (Bs4,724/month). Unlike progressive tax systems, the same 13% rate applies to all taxable income regardless of amount.
How do I calculate my RC-IVA?
Formula: (Gross Salary − AFP 12.71% − 2 × Minimum Wage) × 13% − Invoice Credits = RC-IVA Due. Example: Bs8,000 gross − Bs1,017 AFP − Bs4,724 exemption = Bs2,259 taxable × 13% = Bs293.67 before invoice credits.
How can I reduce my RC-IVA to zero?
By accumulating personal consumption invoices (facturas) with 13% IVA. If the IVA on your invoices equals or exceeds your RC-IVA liability, you pay zero. For Bs293.67 RC-IVA, you need invoices totaling about Bs2,259 in purchases (13% of Bs2,259 = Bs293.67).
When do I submit Form 110 for RC-IVA credits?
Form 110 (RC-IVA declaration for dependents) is submitted quarterly to the employer. Deadlines vary but generally fall within the first month of each quarter. The employer processes the credits and adjusts the monthly RC-IVA withholding.
What if my invoice credits exceed my RC-IVA?
Excess credits carry forward for up to 3 months. They cannot be refunded or transferred. After 3 months, unused credits expire. This encourages consistent accumulation of invoices throughout the year rather than large one-time purchases.