Bolivia vs Luxembourg
Corporate Tax Comparison
Time of Update: Bolivia: 4/01/2026 / Luxembourg: 4/05/2026
Compare Bolivia and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bolivia vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bolivia
Luxembourg
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
NA
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Bolivia
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bolivia
Luxembourg
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Bolivia
Luxembourg
Composite Effective Average Tax Rate:
27%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
25%–26%
Composite Effective Marginal Tax Rate:
18.09%
