Corporate Tax Comparison

Bolivia vs Germany

Compare Bolivia and Germany corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Bolivia: 4/01/2026 · Germany: 4/02/2026

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Compare Corporate Tax

Bolivia

Germany

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Bolivia: 4/01/2026 · Germany: 4/02/2026

Corporate Income Tax (CIT)

Bolivia

Germany

General CIT Rate:

25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)

General CIT Rate:

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

CIT Return Due Date:

120 days after the fiscal year-end.

CIT Return Due Date:

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

CIT Payment Due Date:

120 days after the fiscal year-end.

CIT Payment Due Date:

As stated in the assessment notice.

CIT Estimated Payment Due Date:

Quarterly installment payments are due on the 10th day of March, June, September, and December.

Withholding Tax (WHT)

Bolivia

Germany

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

12.5/12.5/12.5

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0/15

Value-Added Tax (VAT)

Bolivia

Germany

General VAT Rate:

13%

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Bolivia

Germany

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate：25%.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate tax rate.

Effective Tax Rate (ETR)

Bolivia

Germany

Composite Effective Average Tax Rate:

27%

Composite Effective Average Tax Rate:

26.59

Composite Effective Marginal Tax Rate:

25%–26%

Composite Effective Marginal Tax Rate:

11.00

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