GATAVIA GLOBAL · Gatavia Bolivia

Short-term rentals in Bolivia

This section explains how tourism rental operates in Bolivia and how to correctly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the mode of exploitation, and the applicable rules.

✓ Information reviewed: 09/05/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Bolivia without confusing the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the method of operation, and the rules that apply to the case. Specific and verified data is presented below in the Gatavia information block.

Investment analysis must separate general tourism data from the real metrics of a specific property. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Bolivia

Data, context and key indicators for the tourism market.

tourism

359,031 arrivals of foreigners by air in 2025

Data Bolivia registers 359,031 arrivals of foreigners by air during 2025.

Period: 2025

tourism

257,526 foreign arrivals via Viru Viru

Viru Viru concentrated 257,526 arrivals of foreigners by air in 2025.

Period: 2025

tourism

137,000 international visitors projected for May 2026

The Ministry projected approximately 137,000 international visitors for May 2026 before the impacts of blockades.

Period: May 2026

market

Análisis territorial obligatorio

Market highly dependent on destination and connectivity

La Paz, Santa Cruz, Uyuni, Sucre, and Cochabamba have very different demand profiles.

Period: 2026

Gatavia market assessment

Regulatory complexity

High

Operational complexity

High

Regulatory risk

High

Investment clarity

Medium

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Prior registration, categorization, and certification

Mandatory before developing tourism activity.

Prior registration, categorization, and certification Application: Providers of tourism services Verified rule: Mandatory before developing tourism activity. Conditions: The activity must fit into a recognized category. Exceptions: The simple rental of a property without tourism services must be analyzed separately. Timing: Before operating. Legal reference: Law 292 and D.S. 2609

national

Tourism Operating License

Mandatory to operate as a tourism provider.

Tourism Operating License Application: Legally established tourism providers Verified rule: Mandatory to operate as a tourism provider. Conditions: Requires compliance with the framework of Law 292, D.S. 2609, and specific regulations. Exceptions: Documentation may vary by type of provider and competent authority. Timing: Before operating and when it is necessary to renew/update. Legal reference: Official procedure for Tourism License, updated 09/07/2026

national

Categories of accommodation establishments

The category determines technical and operational requirements.

Categories of accommodation establishments Application: Tourist accommodation establishments Verified rule: The category determines technical and operational requirements. Conditions: The category that corresponds to the reality of the establishment must be chosen. Exceptions: There is no generic category equivalent to any Airbnb housing in the cited regulation. Timing: Before investing in reform or applying for a license. Legal reference: Specific Regulation of Tourist Accommodation Establishments

national

Accommodation for foreign non-resident tourists: tourism export without VAT debit when conditions are met

The export of tourist services and accommodation uses a specific invoice without the right to tax credit when the service meets article 30 of Law 292.

Accommodation for foreign non-resident tourists: tourism export without VAT debit when conditions are met Applicable type: tourism_export_zero_debit Tax base: The export of tourist services and accommodation uses a specific invoice without the right to tax credit when the service meets article 30 of Law 292. Conditions: Authorized provider and operation within the receptive tourism regime.

national

Mandatory guest registration card

Mandatory.

Mandatory guest registration card Application: Accommodation establishments Verified rule: Mandatory. Conditions: Applies to tourist accommodation establishments. Exceptions: The specific obligations of a simple landlord should not be extrapolated without verifying their classification. Moment: Each guest. Legal reference: Accommodation Regulation, art. 15

Short-term rental taxation

Tourist accommodation invoice: fiscal document without the right to a tax credit

0

Huésped nacional o residente: factura de hotel ordinaria

13

Taxation

Transaction Tax on rental

13

Taxation

Monthly closing of VAT and IT

3

Taxation

RC-IVA en alquileres de personas naturales

13

Taxation

Tax classification of rental vs business accommodation

25

Regulatory and market evolution

07/09/2026

Official tourism license updated in July 2026

The state portal maintains the Tourism License as the operating authorization for the tourism provider.

05/09/2026

Block and accessibility monitor

Block and accessibility monitor What to control: Update risk of claims, cancellations, and land routes.

02/19/2026

RC-IVA rental

RC-IVA rental Value: 13 % Reference year: 2026 Scope: Bolivia Interpretation: Rate based on legally established basis.

12/31/2025

359,031 arrivals of foreigners by air in 2025

Data Bolivia registers 359,031 arrivals of foreigners by air during 2025.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Bolivia

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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Sources and reference authorities

Agencia Boliviana de Información

Conoce Bolivia / Viceministerio de Turismo

Data Bolivia - Ministerio de Desarrollo Productivo

Dirección General de Migración

Estado Plurinacional de Bolivia

Gobierno del Estado Plurinacional de Bolivia

Tourism License for Service Providers

Instituto Nacional de Estadística - INE

Ministerio de Desarrollo Productivo

Ministerio de Turismo Sostenible, Culturas, Folklore y Gastronomía

Servicio de Impuestos Nacionales

Servicio de Impuestos Nacionales - SIN

Tax obligations for property rentals

Servicio de Impuestos Nacionales (SIN)

Viceministerio de Turismo

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.