🇧🇴 Bolivia

In June 2024 the Banco Central de Bolivia (BCB) reversed its 2014 blanket ban via Resolution 082/2024, permitting financial institutions to transact in virtual assets under regulated conditions. Full licensing framework for non-bank VASPs is still in development.

Overview

StatusRestricted
Risk Score80/100 (Very High Risk)
Regionsouth america
CurrencyBOB

Tax Information

Capital Gains (Personal)No specific crypto guidance; general income tax at 13%
Capital Gains (Corporate)25% corporate tax
VAT on CryptoNo
Staking TaxNo specific guidance
Airdrop TaxNo specific guidance

Bolivia's tax authority has not issued crypto-specific guidance. The recent ban reversal is expected to prompt tax policy development.

Licensing & Registration

RequiredNo
RegulatorBCB / ASFI
FrameworkBCB Resolution (2024, reversing 2014 ban)
Easehard

The 2024 ban reversal allows financial institutions to work with virtual assets but the regulatory framework is still being developed. ASFI is expected to issue licensing requirements.

Enforcement Activity

Level: Moderate

Previously enforced crypto ban strictly. Now transitioning to regulated approach.

AML / KYC

KYC RequiredYes
Travel RuleNo
FATF MemberNo
FATF Statusgrey_list
FATF BodyGAFILAT
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: Unclear

Regulatory framework still developing after ban reversal.

Stablecoins

Status: no_rules

No framework yet.

NFTs

Status: no_rules

No regulation.

Mining

LegalNo
Electricity Cost$0.05/kWh
Renewable Energy40%
Infrastructurefair

Mining is banned in Bolivia as per the BCB Resolution 2024 reversing the 2014 ban. Electricity costs are low and renewables contribute significantly, but mining remains prohibited.

Geopolitical Risk

Stabilitymoderate
SanctionsNo
Corruption Index31/100
Banking Accessrestricted

Risk Factors

Bolivia has moderate political stability with some economic and regulatory challenges. It is not under international sanctions but has restricted banking access for crypto businesses.

Sources

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Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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