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Bolivia vs Peru
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇧🇴 Bolivia
vs
🇵🇪 Peru
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13%
RC-IVA 13% maintained
No change
8–30%
Rates stable; tax formalization drive
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
13%
13% IVA; possible reform discussions
No change
18%
18% stable; digital services included
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% IUE; natural gas revenue declining
No change
29.5%
29.5%; Pillar Two framework in development
No change

Capital Gains Tax

Capital Gains Tax
25%
25% via IUE
No change
5%
5% dividend rate maintained
No change

Social Security & Payroll

Social Security / Payroll
~21.5%
AFP system; pension adequacy concerns
No change
~32%
Mixed pension system; ONP and AFP reform progressing
No change
State, Regional & Local Taxes

🇧🇴 BoliviaDepartmental & Municipal Taxes

Bolivia's 9 departments and 339 municipalities have their own tax powers. Municipalities levy the Impuesto a la Propiedad de Bienes Inmuebles (IPBI) on real property and the Impuesto Municipal a las Transferencias (IMT) on property transfers. Departmental governments receive shares of natural resource royalties. The National Tax Service (SIN) administers national taxes. Bolivia has a unique tax system where there is no personal income tax in the traditional sense — instead, the RC-IVA (complementary VAT) effectively taxes income.

🇵🇪 PeruMunicipal Taxes & Regional Licenses

Peru's 25 regions and 1,874 municipalities have limited tax powers. Municipalities levy Impuesto Predial (property tax at 0.2%–1% of self-assessed value), vehicle tax (Impuesto al Patrimonio Vehicular), and business licences. Alcabala (property transfer tax) is municipal at 3% of value above 10 UIT. The national tax authority (SUNAT) administers income and VAT taxes. Peru has a flat corporate rate and progressive personal income tax system.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Bolivia vs Peru: Key Tax Differences (2026)

💰 Income Tax: 🇵🇪 Peru has a higher top income tax rate (13% vs 8–30%). 🇧🇴 Bolivia is more favourable for high earners.

🛒 VAT/Sales Tax: Peru has a higher consumption tax (13% vs 18%).

🏢 Corporate Tax: 🇧🇴 Bolivia offers a lower corporate rate (25% vs 29.5%), which can influence business location decisions.

📈 Capital Gains: 🇵🇪 Peru taxes investment gains at a lower rate (5% vs 25%), benefiting investors.

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All 🇧🇴 Bolivia comparisons →All 🇵🇪 Peru comparisons →