Bolivia Impuesto IMTO Transferencia de Inmuebles & Notaría Calculator
Calculate municipal real estate closing costs and property conveyance duties in Bolivia. Evaluates the municipal 3.0% IMTO tax (higher of contracted sale price or municipal cadastral appraisal), Derechos Reales (DDRR) inscription, and Notaría fees.
Real Estate Conveyancing & Closing Costs
Bs. 520,000.00
Higher of Sale vs Cadastre
Bs. 15,600.00
Payable to Alcaldía
Bs. 2,600.00
0.50% registration
Bs. 19,400.00
On-time (No fines)
| Closing Line Item | Jurisdiction / Recipient | Statutory Formula (Ley 843 Art. 107) | Amount (BOB Bs.) |
|---|---|---|---|
| Highest Valuation (Base Imponible) | — | Max of Contracted Sale Price vs Cadastral Appraisal | Bs. 520,000.00 |
| Impuesto Municipal a las Transferencias (IMTO) | Gobierno Autonomo Municipal (Alcaldía) | 3.0% of Taxable Base (Payable within 10 business days) | Bs. 15,600.00 |
| Derechos Reales (DDRR Inscription) | Consejo de la Magistratura | 0.50% of property valuation (Folio Real inscription) | Bs. 2,600.00 |
| Notaría de Fe Publica (Escritura Publica) | DIRNOPLU Notary Office | Statutory arancel scale for protocolization of deed | Bs. 1,200.00 |
| Total Real Estate Transfer Transaction Cost | Bs. 19,400.00 | ||
Property Transfer Taxes in Bolivia (IMTO)
Under Article 107 of Ley N° 843 and municipal autonomy tax laws:
1. The 3.0% IMTO Duty
Every real estate sale in Bolivia is subject to the Impuesto Municipal a las Transferencias Onerosas (IMTO) at a flat 3.0% rate, paid to the local municipal government (Alcaldía) on the higher of the sale price in the minuta or the official municipal cadastral appraisal.
2. Deadlines & Derechos Reales
The IMTO must be settled within 10 business days following the signing of the minuta de compraventa. Following tax clearance, the deed is registered at Derechos Reales (DDRR) at an official tariff of 0.50% to issue the new Folio Real title.
📊 Matriz de Liquidacion y Descuentos de Ley del Estado Plurinacional
| Statutory Component / Legal Deduction Item | Calculated Amount (BOB) |
|---|---|
| Primary Net / Statutory Payable Amount | Bs 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Bolivian Labor Law & SIN Fiscal Systems Principal Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.