Bolivia vs Japan
Corporate Tax Comparison
Time of Update: Bolivia: 4/01/2026 / Japan: 4/03/2026
Compare Bolivia and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bolivia vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bolivia
Japan
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
General CIT Rate:
23.2
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
NA
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Bolivia
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bolivia
Japan
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.
Effective Tax Rate (ETR)
Bolivia
Japan
Composite Effective Average Tax Rate:
27%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
25%–26%
Composite Effective Marginal Tax Rate:
29.26
