What comes out of a Bolivian paycheck
Employees in Bolivia can see up to three deductions between their gross monthly earnings and their take-home pay. The first is the 12.71% pension contribution collected by the Gestora Pública, the public long-term social security manager created by Pension Law 065: 10% goes to the old-age account, 1.71% covers the common-risk premium, 0.50% is the insured worker’s solidarity contribution and 0.50% is the management fee. It applies to the total earnings for the month — base salary plus the seniority bonus, overtime and other regular payments — but never to the year-end aguinaldo, which is fully exempt.
The second deduction only affects higher earners: the National Solidarity Contribution, an extra tiered charge on monthly earnings above Bs 13,000. The third is RC-IVA, a 13% income tax on what remains after subtracting the pension contributions and a non-taxable floor of two national minimum wages. Employers withhold it directly from payroll.
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2026 figures used by this calculator
| Item | 2026 value |
|---|---|
| National minimum wage | Bs 3,300 (Decree 5516, retroactive to 01-01-2026) |
| Employee pension contributions | 12.71% of total earnings |
| RC-IVA non-taxable minimum | 2 minimum wages = Bs 6,600 |
| RC-IVA presumptive credit | 13% of 1 minimum wage = Bs 429 (Decree 5383) |
| RC-IVA rate | 13% |
| RC-IVA-free earnings with no invoices | up to about Bs 11,341 a month |
The National Solidarity Contribution tiers (Law 065 art. 87 as amended by Law 1582 in 2024) stack on top of each other, each applying only to the amount above its threshold:
| Monthly earnings above | Rate on the excess |
|---|---|
| Bs 13,000 | 1.15% |
| Bs 25,000 | additional 5.74% |
| Bs 35,000 | additional 11.48% |
How to use the calculator
- Enter your total monthly earnings (leave the aguinaldo out).
- If you file purchase invoices on Form 110 to offset RC-IVA, enter the month’s invoiced total; otherwise leave it at 0.
- The tool deducts the 12.71% pension contribution, adds the solidarity tiers if they apply, and then computes RC-IVA: 13% of the base left after removing contributions and the Bs 6,600 floor, minus a 13% credit on your invoices and the Bs 429 presumptive credit.
When your credits exceed the month’s tax, the tool shows a credit balance. It is never refunded in cash: it rolls over to later months, UFV-adjusted, to offset future withholdings.
Worked example
Total monthly earnings of Bs 15,000, no invoices filed:
- Pension contributions: 12.71% × 15,000 = Bs 1,906.50
- National Solidarity Contribution: 1.15% × (15,000 − 13,000) = Bs 23.00
- RC-IVA base: 15,000 − 1,906.50 − 23 − 6,600 = Bs 6,470.50
- Tax due: 13% × 6,470.50 = 841.17; minus the 429 presumptive credit → Bs 412.17 withheld
- Net pay: 15,000 − 1,906.50 − 23 − 412.17 = Bs 12,658.33
At Bs 8,000 in earnings the tax due (Bs 49.82) does not even reach the presumptive credit, so no RC-IVA is withheld and the net pay is Bs 6,983.20.
Frequently asked questions
How much can I earn before paying RC-IVA in 2026?
With no invoices at all, roughly Bs 11,341 a month: the Bs 6,600 non-taxable floor plus the presumptive credit absorb the full tax. The analogous official 2025 figure was Bs 9,451 (ABI/SIN) under the previous minimum wage.
Is the presumptive credit one or two minimum wages?
Since Decree 5383 (May 2025) it is one minimum wage — Bs 429 in 2026. Many third-party calculators still apply two and are out of date.
Which invoices reduce my RC-IVA?
Invoices issued in your name, no more than 120 days old and declared on Form 110; they earn a 13% credit. Decree 5503 also grants an extra 20% credit for products made in Bolivia until 12-31-2027; this calculator omits that bonus.
What happens if my credits exceed the tax?
You build up a credit balance. It is not refunded in cash: it carries forward, updated through the UFV index, and reduces future withholdings.
Do the aguinaldo and severance pay these deductions?
No. The aguinaldo is exempt from both pension contributions and RC-IVA (and must be paid in cash, not in kind). Severance and dismissal indemnities paid as the law requires are also outside RC-IVA under article 19 of Law 843.
This tool is an informational estimate based on the Bolivian rules in force in 2026 (Decree 5516, Law 065, Law 1582, Law 843, Decree 21531 and Decree 5383) and is not labor or tax advice. Confirm your case with the Gestora Pública, the SIN tax office and the Ministry of Labor, and review it yearly: the minimum wage and the rules change.