Cómo declarar criptomonedas en Bolivia
In June 2024, Bolivia lifted the ban on cryptoasset operations through financial entities. Since then, their use has grown significantly, but there is still no specific tax on cryptocurrency gains for individuals.
Quick Tax Summary
- Tax type
- No specific regime; general rules apply
- Tipo aplicable
- No specific tax rate for individual cryptocurrency gains
- Tax-exempt minimum
- Does not apply
- Crypto-to-crypto
- No published criteria
- Staking y recompensas
- No published criteria
- Losses
- Does not apply
- Filing deadline
- According to the applicable general obligation
- Formularios
- No specific form
- Sanciones
- General penalties of the Tax Code
- Autoridad fiscal
- National Tax Service (SIN)
A regulation still under construction
The Central Bank of Bolivia supervises payment channels, and the government has announced it will regulate virtual assets. Business activities are taxed according to general rules (IUE, IVA, and IT). Review SIN regulations before declaring.
Regional context
Many Latin American countries still do not have specific tax laws for cryptocurrencies and apply general income tax rules. Several also apply the principle of territoriality: they only tax local-source income. Always keep a history of purchases and sales in local currency.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Latin America
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.