Bolivia’s National Tax Service had updated the Fixed Per-Hectare Fees under the Unified Agricultural Regime (RAU) for the 2025 tax year. The authority had also reminded taxpayers of the 31 October 2026 deadline for filing returns and paying the annual RAU fee.
Bolivia’s National Tax Service (SIN) issued Administrative Ruling (RND) No. 102600000036 on 9 September 2026, updating the Fixed Per-Hectare Fees under the Unified Agricultural Regime (RAU) for the 2025 tax year.
The update was made in accordance with Supreme Decree No. 24463 and Law No. 2434 and was based on changes in the Housing Development Unit (UFV).
The RAU provides for the simplified annual assessment and payment of Value Added Tax (VAT), Transactions Tax (IT), Corporate Income Tax (IUE) and Complementary Regime to the Value Added Tax (RC-VAT) by individuals and undivided estates carrying out agricultural or livestock activities.
RAU payment deadline
The Tax Administration reminded taxpayers that, under RND No. 10-0014-03, the deadline for submitting tax returns and paying the single annual RAU fee is 31 October 2026. The deadline is non-extendable.
RAU Non-Taxability Certificate
From 1 October 2026, small producers and taxpayers in the sector will be able to begin the process of obtaining the RAU Non-Taxability Certificate.
Applications for the certificate will remain open until 31 October 2026, which is also the deadline for payment of the tax.
The RAU is a special simplified regime for agricultural and livestock activities. It is intended to facilitate compliance with tax obligations while supporting the development of the productive sector.
