Bolivia (BO)
Bolivia is South America's highest and most landlocked country — a plurinational state of dramatic contrasts, from the world's highest navigable lake (Titicaca at 3,812m) and the vast salt flats of Uyuni to the tropical Amazon basin.
2026 Annual Changes — Bolivia
Updated thresholds, benefits, and regulatory changes effective this year.
Key 2026 changes for Bolivia: Salario Mínimo Nacional raised 20% to Bs.3,300/month effective January 2026 (with retroactive payment obligation); Gestora Pública pension system fully operational replacing private AFPs; mandatory electronic invoicing (SFE) for Régimen General NIT holders completing its rollout; and the official USD/BOB peg at Bs.6.96 continuing alongside a parallel market.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Minimum Wage (Salario Mínimo Nacional) Salario Mínimo Nacional increased 20% by Decreto Supremo N° 5516, effective January 1, 2026, with retroactive application. | Bs.3,300/month (gross) | Bs.2,750/month | 2026-01-01 |
| Pension — Gestora Pública Gestora Pública de la Seguridad Social de Largo Plazo is fully operational in 2026, managing all mandatory pension contributions following the replacement of private AFPs. | Employee contribution: 10.71% of gross salary (10% personal account + 1.71% common risk premium). Employer contribution: 16.71% of gross salary. Total system contribution: 27.42%. Manage accounts at gestora.gob.bo. | BBVA Previsión / BNB Previsión (private AFPs) — replaced by Gestora | 2026-01-01 |
| Tax — Electronic Invoicing (SFE) Mandatory electronic invoicing (Sistema de Facturación Electrónica / SFE) continues rolling out across taxpayer groups. Groups 9–12 deadline extended to October 1, 2026. | All facturas must be electronic (SFE) via impuestos.gob.bo for earlier taxpayer groups already enrolled. Groups 9–12: deadline extended to October 1, 2026. Verify your group and deadline at impuestos.gob.bo. | Paper facturas still accepted for some taxpayer categories | 2026-10-01 (Groups 9–12 final deadline) |
| Tax — SIN Monthly Declarations Monthly VAT and IT (Impuesto a las Transacciones) declarations remain due by the 20th of each month for Régimen General taxpayers. | IVA (VAT) rate: 13% on sales. IT (Transactions Tax): 3% on gross income. Due 20th of each month via impuestos.gob.bo. | — | 2026 (ongoing) |
| Currency — Official and Parallel Exchange Rate Official Bs./USD exchange rate maintained at Bs.6.96 since 2011; government announced plans for exchange-rate reform in February 2026. A parallel (informal) market persists. | Official/bank rate: Bs.6.96/USD (frozen peg). Parallel market: approximately Bs.9.00–9.50/USD (February 2026). Using the parallel rate carries legal risk under Bolivian FX law. Monitor Banco Central de Bolivia (bcb.gob.bo) for any unification announcement. | Official peg Bs.6.96 unchanged since 2011 | 2026 |
| Fuel — Subsidised Price Subsidised petrol price maintained. Differential pricing for foreign-registered vehicles under consideration; standard subsidised price maintained for Bolivian-registered vehicles as of January 2026. | Gasolina especial: Bs.3.74/litre (subsidised) | Bs.3.74/litre | 2026-01-01 |
| Immigration — Online Application Portal Online residency application portal (migracion.gob.bo) expanded to accept document pre-submission for more visa categories. Physical biometrics at Cancillería still required. | Partial online application via migracion.gob.bo — physical visit still required for biometrics and final processing. Plan at least 1–2 in-person days at Cancillería for residency. | — | 2026-01-01 |
| Healthcare — SUS Expansion Sistema Único de Salud (SUS) coverage expanded with additional medicines in the national formulary and rural health post strengthening. | SUS provides free essential healthcare for enrolled Bolivians and residents not covered by employer social insurance. Expats should confirm SUS eligibility with INASES; private insurance recommended for faster specialist access and private hospitals. | — | 2026-01-01 |
| Property — IPBI Property Tax IPBI (Impuesto a la Propiedad de Bienes Inmuebles) annual property tax is administered by municipalities. Pay before 30 June for the 10% early-payment discount. | Tax based on self-assessed property value. Rates vary by municipality; La Paz/Santa Cruz/Cochabamba municipalities set their own schedules. 10% discount for payment before 30 June 2026. | — | 2026 |
| FUNDEMPRESA — Annual Commercial Registration Businesses registered with FUNDEMPRESA must renew their Matrícula de Comercio annually. The renewal window for 2026 is January–March. | Annual renewal required January–March 2026. Renew online or in person at FUNDEMPRESA (fundempresa.org.bo). Late renewal may result in administrative fines and compliance issues. | — | 2026-01-01 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Update employment contracts and payroll for new Bs.3,300 minimum wage — apply retroactively from 1 January 2026 and file compliance via OVT by 15 April 2026.
- 2
Verify Gestora Pública contributions are correct: 10.71% employee + 16.71% employer on gross salary.
- 3
Confirm SIN e-factura (SFE) setup is active; check your taxpayer group deadline if in Groups 9–12 (October 2026).
- 4
Renew FUNDEMPRESA Matrícula de Comercio before March 2026 if applicable.
- 5
Pay SOAT (mandatory vehicle insurance) and RTV (roadworthiness certificate) renewals if due in Q1.
- 6
Review Gestora Pública account statement — verify prior-year contributions are correct.
- 7
Check IPBI property tax — pay before 30 June for the 10% early-payment discount.
- 8
Review international health insurance coverage and confirm Bolivia is included.
- 9
Set calendar reminders for the 20th of each month (SIN VAT/IT declaration deadlines).
Where to Track Annual Changes
-
Ministerio de Economía y Finanzas Públicas — economiayfinanzas.gob.bo — minimum wage decrees and fiscal policy
-
SIN (Servicio de Impuestos Nacionales) — impuestos.gob.bo — tax changes, SFE e-invoicing, VAT/IT filing
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Gestora Pública — gestora.gob.bo — pension contributions, account management and benefit rules
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Cancillería Bolivia (migracion.gob.bo) — immigration and residency updates
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Banco Central de Bolivia — bcb.gob.bo — exchange rate policy and monetary announcements
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FUNDEMPRESA — fundempresa.org.bo — commercial registration and annual renewal
Bolivia's Salario Mínimo Nacional is raised annually by Decreto Supremo, typically effective January 1 with mandatory retroactive payment. Verify the exact Bs.3,300 decree at economiayfinanzas.gob.bo. Pension rules continue to evolve as Gestora Pública matures — check gestora.gob.bo annually. Tax changes are issued via Decreto Supremo and SIN resolutions — subscribe to SIN news at impuestos.gob.bo.
Annual Changes
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