Norway vs Bolivia
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Bolivia: 4/01/2026
Compare Norway and Bolivia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Bolivia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Bolivia
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Estimated Payment Due Date:
February 15 and April 15.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Norway
Bolivia
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Bolivia
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
Effective Tax Rate (ETR)
Norway
Bolivia
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
27%
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
25%–26%
