Update of Specific Excise Tax (ICE) Rates for Fiscal Year 2026

Board Normative Resolution No. 102500000049 (R-0011-01) regarding the update of specific rates for the Excise Tax (ICE) for fiscal year 2026:

Source gob.bo

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Unofficial translation in English

REGULATORY RESOLUTION OF DIRECTORATE No. 102500000049
R-0011-01
UPDATE OF THE SPECIFIC RATES OF THE EXCISE TAX (ICE) FOR THE 2026 MANAGEMENT
La Paz, December 18, 2025

CONSIDERING:
That Article 64 of Law No. 2492 of August 2, 2003, Bolivian Tax Code, establishes that the Tax Administration is empowered to issue general regulatory administrative norms for the application of tax laws, which cannot modify, extend, or suppress the scope of the tax or its constitutive elements.

That Article 79 of Law No. 843 (Current Consolidated Text) creates a tax called the Excise Tax, which applies to: “a) The sales of movable goods located or placed in the territory of the country, as indicated in the annex to this article, made by subjects defined in Article 81. The regulation will establish the tariff items based on the nomenclature corresponding to the goods included in the mentioned annex. b) The definitive imports of movable goods indicated in the annex referred to in the previous clause.”

That the Fourth Additional Provision of Law No. 1006 of December 20, 2017, modifies the title of Paragraph I and its Number 1 of the Annex of Article 79 of Law No. 843 (Current Consolidated Text), incorporating into the tax calculation a taxable base expressed in units of product sold or imported, upon which specific rates will be applied according to the type of product established in said norm, which must be updated by the Tax Administration.

That the Second Additional Provision of Law No. 1462 of September 9, 2022, modifies Paragraph II of the Annex of Article 79 of Law No. 843 (Current Consolidated Text) incorporating ranges of rates for products taxed with specific and percentage rates.

That Paragraphs I and II of the Annex of Article 79 of Law No. 843 (Current Consolidated Text) indicate that the specific rates stipulated in the cited article will be updated by the Tax Administration for each management, based on the variation of the Housing Development Unit – UFV.

That Paragraph II of Article 2 of Supreme Decree No. 0744 of December 22, 2010, modifies Article 6 of Supreme Decree No. 24053 of June 29, 1995, establishing that the specific rates of the Excise Tax will be updated through an Administrative Resolution issued by the National Tax Service for application from January 1 to December 31 of each year, according to the variation of the Housing Development Unit that occurred in the previous fiscal year.

That the Unique Article of Supreme Decree No. 4842 of December 21, 2022, replaces the table established in the first paragraph of Article 1 of Supreme Decree No. 24053 of June 29, 1995, regarding alcoholic and non-alcoholic beverages.

That Regulatory Resolution of Directorate No. 102400000037 of December 19, 2024, updated the rates of the Excise Tax for application during the 2025 management.

That in strict compliance with the aforementioned regulations, the National Tax Service must update the specific rates of the Excise Tax (ICE), according to the variation of the Housing Development Unit, for application on the products affected during the 2026 management.

That, in accordance with Inciso p) of Article 19 of Supreme Decree No. 26462 of December 22, 2001, Regulation of Law No. 2166 of the National Tax Service, the Executive President, in the exercise of his powers and in application of Inciso a) of Number 1 of Administrative Resolution of Directorate No. 09-0011-02 of August 28, 2002, is authorized to sign Regulatory Resolutions of the Directorate.

THEREFORE:
The Acting Executive President of the National Tax Service, in exercise of the powers conferred by Article 64 of Law No. 2492 of August 2, 2003, Bolivian Tax Code, and the aforementioned provisions,

RESOLVES:
Unique Article.- Update the specific rates of products taxed by the Excise Tax (ICE), for application during the 2026 management, according to the following details:

NON-ALCOHOLIC BEVERAGES IN HERMETICALLY SEALED CONTAINERS (EXCEPT NATURAL WATERS AND FRUIT JUICES OF ITEM 20.09) AND ENERGY DRINKS

Tariff Subheading	Description	ICE Specific Rate Bs/Liter (l)	ICE Percentage Rate (%)
22.02	Water, including mineral and carbonated water, with added sugar or other sweeteners or flavored, and other non-alcoholic beverages, except fruit or vegetable juices of item 20.09.
2202.10.00	– Water, including mineral and carbonated water, with added sugar or other sweeteners or flavored:
2202.10.00.10	– – Energy drinks, even carbonated	6.78	–
2202.10.00.90	– – Others	0.60	–
2202.91.00.00	– – Non-alcoholic beer	0.60	–
2202.99.00	– – Others:
2202.99.00.90	– – – Others	0.60	–
BEER WITH 0.5% OR MORE VOLUMETRIC DEGREES
Tariff Subheading	Description	ICE Specific Rate Bs/Liter (l)	ICE Percentage Rate (%)
—	—	—	—
2203.00.00.00	Malt beer	5.08	1%
WINES, CORN CHICHA AND FERMENTED BEVERAGES AND SPARKLING WINES
Tariff Subheading	Description	ICE Specific Rate Bs/Liter (l)	ICE Percentage Rate (%)
—	—	—	—
22.04	Wine from fresh grapes, even fortified; grape must, except for item 20.09.
2204.10.00.00	– Sparkling wine	4.65	5%

• Other wines; grape must in which fermentation has been prevented or stopped by adding alcohol: | |
  2204.21.00.00 | – – In containers with a capacity of 2 liters or less | 4.65 | –
  2204.22 | – – In containers with a capacity greater than 2 liters but less than or equal to 10 liters: | |
  2204.22.10.00 | – – – Grape must in which fermentation has been prevented or stopped by adding alcohol | 4.65 | –
  2204.22.90.00 | – – – Other wines | 4.65 | –
  2204.29 | – – Others: | |
  2204.29.10.00 | – – – Grape must in which fermentation has been prevented or stopped by adding alcohol (stopped must) | 4.65 | –
  2204.29.90.00 | – – – Other wines | 4.65 | –
  2204.30.00.00 | – Other grape musts | 4.65 | –
  22.05 | Vermouth and other wines from fresh grapes prepared with plants or aromatic substances. | |
  2205.10.00.00 | – In containers with a capacity of 2 liters or less | 4.65 | –
  2205.90.00.00 | – Others | 4.65 | –
  2206.00.00 | Other fermented beverages (e.g., cider, perada, aguamiel, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not expressed or included elsewhere. | |
  2206.00.00.10 | – Corn chicha | 1.20 | –
  2206.00.00.20 | – Cider, perada, and aguamiel (mead) | 4.65 | 5%
  2206.00.00.90 | – Others | 4.65 | 5%
  ALCOHOLS, SINGANIS, OTHER SPIRITS, LIQUORS AND CREAMS IN GENERAL, WHISKEY, RUM, AND VODKA
  Tariff Subheading | Description | ICE Specific Rate Bs/Liter (l) | ICE Percentage Rate (%)
  —|—|—|—
  22.07 | Ethyl alcohol undenatured with a volumetric alcohol degree of 80% or more; denatured ethyl alcohol and spirits of any degree. | |
  2207.10.00 | – Ethyl alcohol undenatured with a volumetric alcohol degree of 80% or more: | |
  2207.10.00.10 | – – Absolute ethyl alcohol | 2.30 | –
  2207.10.00.90 | – – Others | 2.30 | –
  2207.20.00.00 | – Denatured ethyl alcohol and spirits of any degree | 2.30 | –
  22.08 | Ethyl alcohol undenatured with a volumetric alcohol degree of less than 80%; spirits, liqueurs, and other alcoholic beverages. | |
  2208.20 | Wine or marc spirits: | |
  2208.20.21.00 | – – – Pisco | 4.65 | 10%
  2208.20.22.00 | – – – Singani | 4.65 | 5%
  2208.20.29.00 | – – – Others | 4.65 | 10%
  2208.20.30.00 | – – Grape pomace spirits (“grappa” and similar) | 4.65 | 10%
  2208.30.00.00 | – Whiskey | 19.48 | 10%
  2208.40.00.00 | – Rum and other spirits from the distillation, prior fermentation, of sugarcane products | 4.65 | 10%
  2208.50.00.00 | – Gin and genever | 4.65 | 10%
  2208.60.00.00 | – Vodka | 4.65 | 10%
  2208.70 | Liqueurs: | |
  2208.70.10.00 | – – Anise | 4.65 | 5%
  2208.70.20.00 | – – Creams | 4.65 | 5%
  2208.70.90.00 | – – Others | 4.65 | 5%
  2208.90 | Others: | |
  2208.90.10.00 | – – Ethyl alcohol undenatured with a volumetric alcohol degree of less than 80% | 2.30 | –
  2208.90.20.00 | – – Agave spirits (tequila and similar) | 4.65 | 10%
• Other spirits: | |
  2208.90.42.00 | – – – Anise | 4.65 | 10%
  2208.90.49.00 | – – – Others | 4.65 | 10%
  2208.90.90.00 | – – Others | 4.65 | 10%
  CIGARS (INCLUDING CUTS), CIGARETTES (LITTLE CIGARS) AND TOBACCO OR TOBACCO SUBSTITUTE CIGARETTES
  Tariff Subheading | Description | ICE Specific Rate |
  —|—|—
  24.02 | Cigars (including cuts), little cigars (puritos) and cigarettes, of tobacco or tobacco substitutes. | ICE Specific Rate |
  2402.10.00.00 | – Cigars (including cuts) and little cigars (puritos) that contain tobacco | 189.26 per 1,000 units |
  2402.20 | Cigarettes that contain tobacco: | |
  2402.20.10.00 | – – Of black tobacco | 100.76 per 1,000 units |
  2402.20.20.00 | – – Of blond tobacco | 189.26 per 1,000 units |
  OTHER TOBACCO AND TOBACCO SUBSTITUTE PRODUCTS, PROCESSED; “HOMOGENIZED” OR “RECONSTITUTED” TOBACCO; TOBACCO EXTRACTS AND JUICES.
  Tariff Subheading | Description | ICE Percentage Rate (%) |
  —|—|—
  24.03 | Other processed tobacco and tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and juices. | |
• Tobacco for smoking, even with tobacco substitutes in any proportion: | |
  2403.11.00.00 | – – Water pipe tobacco mentioned in Note 1 of this Chapter subheading. | 50% |
  2403.19.00.00 | – – Others | 50% |
• Others: | |
  2403.91.00.00 | – – “Homogenized” or “reconstituted” tobacco | 50% |
  2403.99.00.00 | – – Others | 50% |
  PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER PRODUCTS CONTAINING NICOTINE INTENDED FOR ABSORPTION OF NICOTINE IN THE HUMAN BODY
  Tariff Subheading | Description | ICE Percentage Rate (%) |
  —|—|—
  24.04 | Products containing tobacco, reconstituted tobacco, nicotine or tobacco or nicotine substitutes, intended for inhalation without combustion; other products containing nicotine intended for absorption of nicotine in the human body. | |
• Products intended for inhalation without combustion: | |
  2404.11.00.00 | – – Containing tobacco or reconstituted tobacco | 50% |
  2404.19.00.00 | – – Others | 50% |

Register, publish, and comply.
Lic. Jorge Leonardo Zogbi Nogales
ACTING EXECUTIVE PRESIDENT
NATIONAL TAX SERVICE

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