Bolivia vs Paraguay
Corporate Tax Comparison
Time of Update: Bolivia: 4/01/2026 / Paraguay: 4/06/2026
Compare Bolivia and Paraguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bolivia vs Paraguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bolivia
Paraguay
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
General CIT Rate:
10%
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
CIT Estimated Payment Due Date:
NA
CIT Estimated Payment Due Date:
Quarterly advance payments
Withholding Tax (WHT)
Bolivia
Paraguay
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bolivia
Paraguay
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Bolivia
Paraguay
Composite Effective Average Tax Rate:
27%
Composite Effective Average Tax Rate:
9.44%
Composite Effective Marginal Tax Rate:
25%–26%
Composite Effective Marginal Tax Rate:
7.00%
