United States vs Bolivia

Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.

25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

120 days after the fiscal year-end.

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

120 days after the fiscal year-end.

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

NA

0/0/0

0/0/0

30/30/30

12.5/12.5/12.5

NA

13%

21% (aligned with the federal CIT rate for corporations)

Capital gains are subject to the normal CIT rate：25%.

22.69

27%

7.03

25%–26%