Bolivia
Professional income under RC-IVA at a flat 13%, which can be largely offset by VAT credits from personal invoices. Crypto is legal to receive via banks but the USDC payout is ordinary income, not exempt capital gains.
Self-employment/business income (independent professional), not capital gains.
13% (RC-IVA flat) on professional fees; IUE 25% applies if treated as a business/large taxpayer.
No mandatory social security for independent earners; long-term AFP pension contributions optional.
RC-IVA quarterly filing with a NIT; the 13% can be offset by VAT credits from personal expense invoices (often near-zero net).
Stablecoins (USDC/USDT) legal to hold/trade via authorized banks since 2024; the boliviano is sole legal tender; no specific crypto CGT for individuals but payouts are ordinary income.