When You Become a Tax Resident
Answer
The general rule applies to you
No exception is recorded for citizens of Peru on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
81 exceptions recorded across 33 countries · none match Peru to Bolivia · When you become a tax resident
For income tax, Bolivia has no residence test at all. Tax attaches to Bolivian-source income whatever the taxpayer's domicile or residence, and foreign income is simply outside the charge - there is no day count that changes that. One tax does use residence: the tax on large fortunes, where staying more than 183 days in twelve months makes you resident and brings your worldwide wealth into charge. It only bites above thirty million bolivianos, so for most people the practical answer is that moving to Bolivia does not create a residence-based tax liability at all.
At a glance
- Income tax residence test
- None - Bolivian-source income is taxed regardless of domicile or residence
- Foreign income of someone living in Bolivia
- Outside the income tax charge
- Residence test for the tax on large fortunes
- More than 183 days in a twelve-month period, continuous or broken up
- What a resident is charged on
- Fortune located in Bolivia and abroad
- Threshold
- Bs 30,000,000 of net fortune at 31 Decemberas of 2026-09-27
Ley 1357 art. 5 fixes the charge on the net fortune accumulated at 31 December of each year, so it is a snapshot on one day rather than an average.
- Who is excluded
- Companies and every other legal person - the tax is on natural persons only
Requirements
- For income tax: identify which of your income arises in Bolivia, because that and not your presence is what is taxed
- For the tax on large fortunes: count days - more than 183 in a twelve-month period, continuous or broken up, makes you resident
- Non-residents are charged on fortune located in Bolivia; residents on fortune located in Bolivia and abroad
- The fortune tax is assessed on the net position at 31 December and declared annually
In detail
Nothing happens on day 184 for most people
In Argentina, Colombia, Peru or Ecuador, crossing a day count turns you into a tax resident and pulls your worldwide income into charge. In Bolivia it does not. Income tax follows the source of the income and says so expressly. Crossing 183 days matters only for the tax on large fortunes, and only if your net worth is over thirty million bolivianos.
What Bolivia does tax you on
Salary and professional income earned in Bolivia, and income from assets situated or economically used in Bolivia, are in charge whoever earns them. The relevant question for someone moving here is not whether they have become resident but whether their work is being performed in Bolivia.
What applies to you
Nothing changes for a citizen of Peru
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Están sujetos al impuesto la totalidad de los ingresos de fuente boliviana cualquiera fuera el domicilio o residencia de los sujetos de este impuesto, que fueran titulares de los mismos.»Our translation - not official
All income of Bolivian source is subject to the tax, whatever the domicile or residence of the persons subject to this tax who hold it.
The jurisdictional basis of the personal income tax, and it names residence only to say it is irrelevant.
Read it at the sourceAbout this source
Publishes the Texto Ordenado of Ley 843 with the related tax laws in one volume, which is where Bolivia's income tax and wealth tax rules can actually be read.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for tables. The PDF carries a diagonal "Prohibida su reproducción" watermark interleaved into the text layer, and table rows extract out of order, so rate bands cannot be quoted from it - only prose articles.
We re-read it every 180 days. More about this source
«En general, son ingresos de fuente boliviana, aquellos que provienen de bienes situados, colocados o utilizados económicamente en la República, de la realización en el territorio nacional de cualquier acto o actividad susceptible de producir ingresos, o de hechos ocurridos dentro del límite de la misma, sin tener en cuenta la nacionalidad, domicilio o residencia del titular, o de las partes que intervengan en las operaciones, ni el lugar de celebración de los contratos.»Our translation - not official
In general, Bolivian-source income is that arising from assets situated, placed or economically used in the Republic, from the carrying out within the national territory of any act or activity capable of producing income, or from facts occurring within its boundaries, without regard to the nationality, domicile or residence of the holder or of the parties involved in the transactions, nor to the place where contracts are made.
About this source
Publishes the Texto Ordenado of Ley 843 with the related tax laws in one volume, which is where Bolivia's income tax and wealth tax rules can actually be read.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for tables. The PDF carries a diagonal "Prohibida su reproducción" watermark interleaved into the text layer, and table rows extract out of order, so rate bands cannot be quoted from it - only prose articles.
We re-read it every 180 days. More about this source
«Para la aplicación de este impuesto, son residentes las personas nacionales o extranjeras que permanezcan en el Estado Plurinacional de Bolivia por más de ciento ochenta y tres (183) días, en forma continua o discontinua, en un periodo de doce (12) meses.»Our translation - not official
For the application of this tax, residents are national or foreign persons who remain in the Plurinational State of Bolivia for more than one hundred and eighty-three (183) days, continuously or discontinuously, in a period of twelve (12) months.
"Para la aplicación de este impuesto" - the definition is written for this tax alone and does not carry over to income tax. Read as part of the Servicio de Impuestos Nacionales' consolidated compilation, which prints Ley 1357 alongside Ley 843.
Read it at the sourceAbout this source
Publishes the Texto Ordenado of Ley 843 with the related tax laws in one volume, which is where Bolivia's income tax and wealth tax rules can actually be read.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for tables. The PDF carries a diagonal "Prohibida su reproducción" watermark interleaved into the text layer, and table rows extract out of order, so rate bands cannot be quoted from it - only prose articles.
We re-read it every 180 days. More about this source
«Las personas naturales residentes en el Estado Plurinacional de Bolivia, con fortuna situada o colocada en el territorio nacional y/o en el exterior;»Our translation - not official
Natural persons resident in the Plurinational State of Bolivia, with fortune situated or placed in the national territory and/or abroad;
The one place in Bolivian tax law where becoming resident extends the charge to assets outside the country.
Read it at the sourceAbout this source
Publishes the Texto Ordenado of Ley 843 with the related tax laws in one volume, which is where Bolivia's income tax and wealth tax rules can actually be read.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for tables. The PDF carries a diagonal "Prohibida su reproducción" watermark interleaved into the text layer, and table rows extract out of order, so rate bands cannot be quoted from it - only prose articles.
We re-read it every 180 days. More about this source
«El hecho generador del impuesto se perfecciona cuando la fortuna neta acumulada al 31 de diciembre de cada año, de los sujetos pasivos previsto en el Artículo 3 de la presente Ley, sea mayor a los Bs30.000.000.- (Treinta Millones 00/100 de Bolivianos) o su equivalente en moneda extranjera.»Our translation - not official
The chargeable event arises when the net fortune accumulated at 31 December of each year, of the taxable persons provided for in Article 3 of this Law, exceeds Bs 30,000,000 (Thirty Million 00/100 Bolivianos) or its equivalent in foreign currency.
The threshold is fixed in bolivianos and is not indexed, so inflation moves it in real terms without anything being amended.
Read it at the sourceAbout this source
Publishes the Texto Ordenado of Ley 843 with the related tax laws in one volume, which is where Bolivia's income tax and wealth tax rules can actually be read.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for tables. The PDF carries a diagonal "Prohibida su reproducción" watermark interleaved into the text layer, and table rows extract out of order, so rate bands cannot be quoted from it - only prose articles.
We re-read it every 180 days. More about this source
Practical notes
The rate bands of the tax on large fortunes could not be quoted: the table is laid out in the published compilation in a way our extraction reorders, so the bands and the rates cannot be paired reliably. The law sets three bands above the threshold; the figures are deliberately not published here.
The tax administration's own guidance on how a foreigner registers and files was not read. What is recorded here comes from the consolidated text of the laws.
Double taxation agreements were not examined. A treaty between Bolivia and your country could change where income is taxed even though Bolivian domestic law does not use residence.
The compilation read here is the Servicio de Impuestos Nacionales' own consolidated edition of Ley 843 and related tax laws, which is why one document carries citations to two different statutes.
- consolidatesLey N° 843 (Texto Ordenado vigente) y normas conexas - compilación de la Biblioteca Virtual de Impuestos
Servicio de Impuestos Nacionales (Bolivia) · consolidated to 2024-06-30
About this source
Publishes the Texto Ordenado of Ley 843 with the related tax laws in one volume, which is where Bolivia's income tax and wealth tax rules can actually be read.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for tables. The PDF carries a diagonal "Prohibida su reproducción" watermark interleaved into the text layer, and table rows extract out of order, so rate bands cannot be quoted from it - only prose articles.
We re-read it every 180 days. More about this source
- consolidatesLey N° 1357 - Impuesto a las Grandes Fortunas, en la compilación del Servicio de Impuestos Nacionales
Servicio de Impuestos Nacionales (Bolivia) · consolidated to 2024-06-30
About this source
Publishes the Texto Ordenado of Ley 843 with the related tax laws in one volume, which is where Bolivia's income tax and wealth tax rules can actually be read.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for tables. The PDF carries a diagonal "Prohibida su reproducción" watermark interleaved into the text layer, and table rows extract out of order, so rate bands cannot be quoted from it - only prose articles.
We re-read it every 180 days. More about this source