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Bolivia

Bitcoin Tax in Bolivia (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Bolivia's tax authority has published nothing on bitcoin. The only official page found on the tax that reaches an individual's income is the Servicio de Impuestos Nacionales (SIN) page of consultation answers on the RC-IVA, the Regimen Complementario al Impuesto al Valor Agregado, and it never mentions criptoactivos, activos virtuales or bitcoin. That page describes the RC-IVA as a tax on the income of natural persons and undivided estates arising from the investment of capital, from work, or from both together, at the 13% rate set by Article 30 of the same law. None of the answers on the page addresses a gain on selling an asset, so the 13% rate on that page cannot be read as a bitcoin rate.

Key facts

Regime
No crypto-specific rule
Tax authority
Servicio de Impuestos Nacionales (SIN)
Framework
Regimen Complementario al Impuesto al Valor Agregado (RC-IVA), Ley 843 Art. 19 and Art. 30, D.S. 21531
Reporting duty
For employees, the employer withholds and the employee hands in Formulario 110 with invoices. The page does not say whether any of this applies to income from bitcoin.

Frequently asked questions

Does Bolivia tax bitcoin gains?

The tax authority has not said. The SIN's consultation answers on the RC-IVA, the tax on natural persons' income from capital investment, from work or from both, never mention criptoactivos, activos virtuales or bitcoin. Whether a gain on selling bitcoin falls under Article 19 of Ley 843 is not stated on any SIN page found.

What is the RC-IVA rate in Bolivia?

The SIN page states a rate of 13% under Article 30 of Ley 843. Where a payer is a public or private legal entity paying a natural person habitual income not subject to IUE and not backed by an invoice, Article 11 of D.S. 21531 requires the payer to withhold that 13% on the total amount with no deduction. The page does not say this reaches bitcoin.

How is RC-IVA declared by someone who is not an employee?

The SIN page says such a taxpayer registers for a NIT and declares quarterly on Formulario 610 with Formulario 110 attached, under Article 9 of D.S. 21531, filing and paying within twenty days after the quarter ends. Nothing on the page connects this procedure to bitcoin.

Sources

The authority itself: Servicio de Impuestos Nacionales (SIN). Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Bolivia covers exchanges, payment methods and legality for residents.

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