Bolivia vs Brazil
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π§π΄ Bolivia β Departmental & 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 β instead, the RC-IVA (complementary VAT) effectively taxes income.
π§π· Brazil β State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%β18% varying by state. Municipalities levy ISS (services tax) at 2%β5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.
Bolivia vs Brazil: Key Tax Differences (2026)
π° Income Tax: π§π· Brazil has a higher top income tax rate (13% vs 0β27.5%). π§π΄ Bolivia is more favourable for high earners.
π VAT/Sales Tax: Brazil has a higher consumption tax (13% vs ~27.5% combined).
π’ Corporate Tax: π§π΄ Bolivia offers a lower corporate rate (25% vs 34%), which can influence business location decisions.
π Capital Gains: π§π· Brazil taxes investment gains at a lower rate (22.5% vs 25%), benefiting investors.