Cyprus vs Bolivia
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Bolivia: 4/01/2026
Compare Cyprus and Bolivia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Bolivia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Bolivia
General CIT Rate:
12.5
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Cyprus
Bolivia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Bolivia
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
Effective Tax Rate (ETR)
Cyprus
Bolivia
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
27%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
25%–26%
