Bolivia

Bolivia taxes only Bolivian-source income, so foreign earnings of residents generally fall outside the personal income net, and the personal tax (RC-IVA) is a flat 13 percent that mirrors the 13 percent VAT. There is no tax on capital gains, but a wealth tax on large fortunes above roughly 4 million USD remained formally in force for fiscal year 2025 even though a repeal has been proposed. The country has no digital nomad visa, and the practical setup path for a solopreneur is an investor or specific-purpose residency, with relatively low living costs offset by modest infrastructure and weak English use.