Bolivia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Bolivia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| BOB 150,000 a yearRC-IVA credit profile: No Form 110 invoices and no carried credit balance | BOB 129,357.45 | BOB 129,357.45 | Matches |
Official sources and monitoring
4 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-18. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| RC-IVA withholding guide for dependent employeesBolivia National Tax Service | 2026-10-18 | Site blocks automated checks; reviewed manually |
| Law 843 - RC-IVA employment deductionsBolivia National Tax Service | 2026-10-18 | Site blocks automated checks; reviewed manually |
| Dependent worker pension contributionsBolivia Pensions and Insurance Supervisory Authority | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| 2026 national minimum salary of BOB 3,300Bolivia Ministry of Labour | 2026-10-18 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version BO-2026-v1, approved on 2026-10-18, last validated on 2026-10-18. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Dependent employee with equal monthly pay from BOB 3,300 through BOB 13,000 and no Form 110 invoice credits or carried credit balance.
- Employee pension-system contributions are 12.71% and reduce the RC-IVA base.
- The effective standard monthly RC-IVA allowance is three national minimum salaries: two salaries excluded from the base plus the credit equal to 13% of one salary.
Coverage & limitations
Rule version BO-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The National Solidarity Contribution on monthly income above BOB 13,000 is excluded by the supported income limit.
- Form 110 invoice credits, prior-month balances, aguinaldo and benefits in kind are not included.
- Independent professional verification pending.