Bolivia’s Mining Fiscal Regime: H2 2015

Bolivia has several natural resources, including petroleum, zinc, tungsten, antimony, silver, iron, lead and gold. GlobalData's fiscal regime report covers Bolivia, where the mining industry is governed by the Ministry of Mining and Metallurgy, and the Bolivian Mining Corporation. The Mining Code of 1997 (law no. 1777) governs and regulates mining activities for the prospecting, exploration and exploitation of mineral resources.


The report outlines governing bodies, governing laws, rights, obligations and key fiscal terms which includes royalty, annual patent, corporate income tax, remittance tax, specific mining tax, complementary mining tax, loss carry forward and value added tax (VAT).

Reasons to buy

To gain an overview of Bolivia’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Bolivian Mining Industry – Governing Bodies

2.1 Ministry of Mining and Metallurgy

2.2 Bolivian Mining Corporation (Comibol)

3 The Bolivian Mining Industry – Governing Law

3.1 The Mining Code

3.1.1 Mining concession

4 The Bolivian Mining Industry – Rights and Obligations

4.1 Rights

4.2 Obligations

5 The Bolivian Mining Industry – Key Fiscal Terms

5.1 Annual Patent

5.2 Royalty

5.3 Corporate Income Tax

5.4 Remittance Tax

5.5 Specific Mining Tax

5.6 Complementary Mining Tax

5.7 Loss Carry Forward

5.8 Value Added Tax (VAT)

6 Appendix

6.1 Abbreviations

6.2 Secondary Research

6.3 Primary Research

6.4 Contact GlobalData

6.5 About GlobalData

6.6 GlobalData’s Services

6.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Bolivia – Fiscal Regime Terms and Other Taxes (%), 2015

Table 2: The Mining Industry in Bolivia – Annual Patent (BOB), 2015

List of Figures

Figure 1: The Mining Industry in Bolivia – Commodity Mines at Different Stages (Number of Mines), 2015


Discounts available for multiple purchases.
+44 20 7947 2745

Join our mailing list

Saved reports