Paraguay Tax & Investment Guides
16 guides covering Paraguayan taxation, personal income tax (IRP), corporate tax (IRE), IVA (VAT), IPS social security, property tax, territorial system, and cross-border rules.
Personal Tax & Residency
IRP, residency, filing, and territorial system
Paraguay Cross-Border Tax Guide 2026 — 0 Treaties, Territorial System
Paraguay cross-border taxation: 0 double tax treaties (limited LATAM cooperation), territorial system exempts foreign income, WHT on royalties 15%, no WHT on dividends or interest, and residence planning implications.
Paraguay Personal Tax Guide 2026 — IRP 8% Flat Foreign / 10% Domestic
Paraguay's IIT (IRP — Impuesto a la Renta del Personal) — 8% flat on foreign-source income for residents, 10% flat on domestic-source income, territorial system, deductions, and filing requirements.
Paraguay Tax Filing Guide 2026 — SET Portal, April 30 Deadline
filing taxes in Paraguay: SET online portal (Marangatu), individual returns due April 30, corporate returns April 30, IVA monthly, RUC registration, and penalties for late filing.
Paraguay Tax Residency Guide 2026 — 183-Day Rule & Territorial System
obtaining tax residency in Paraguay: 183-day physical presence rule, residence visa (deposit $5K), territorial taxation benefits, RUC registration, and certificate of residence for non-residents.
Paraguay Territorial Tax Guide 2026 — Foreign Income Exemption
Paraguay's territorial tax system: only Paraguayan-source income is taxed, foreign income completely exempt for residents, no CFC rules, no exit tax, residence planning, and comparison with other territorial jurisdictions.
Wealth & Property Tax
Property tax, wealth tax, inheritance and gift tax
Paraguay Inheritance & Gift Tax Guide 2026 — No Tax
Paraguay has no inheritance tax and no gift tax. Inheritances and gifts are completely tax-free for both residents and non-residents. Learn about the legal framework, estate planning, and notarial requirements.
Paraguay Property Tax Guide 2026 — Transfer 2.5-3%, Annual 0.5-1%
Paraguay property taxes: IMT transfer tax 2.5-3% on property value, annual property tax 0.5-1% of cadastral value, rural land tax 0.2-2%, and filing requirements with the SET.
Paraguay Wealth Tax Guide 2026 — No Wealth Tax
Paraguay has no wealth tax, no net worth tax, and no tax on assets. Combined with no inheritance tax and no CGT for residents, Paraguay is one of the most tax-efficient jurisdictions for high-net-worth individuals globally.
Investment & Savings
Capital gains, crypto, dividends, and investment income
Paraguay Capital Gains Tax Guide 2026 — 0% for Residents
Paraguay capital gains tax: 0% for residents on shares, securities, and foreign assets under the territorial system. Non-residents pay 10% on Paraguayan property gains. No CGT on crypto or securities for residents.
Paraguay Cryptocurrency Tax Guide 2026 — Foreign Income 0%, Domestic 8-10%
Paraguay cryptocurrency taxation: crypto classified as foreign income (0%) or domestic income (8-10% IRP). Mining regulation, SET guidance, record keeping, and compliance for crypto investors and businesses.
Paraguay Investment Income Tax Guide 2026 — Dividends 0%, Interest 0%
Paraguay investment income taxation: dividends 0% withholding, interest 0% for residents, capital gains 0% on securities, foreign investment income fully exempt under territorial system. Best in South America for passive investors.
Paraguay Pension Guide 2026 — IPS Retirement, 60/55, Cap PYG 25M
Paraguay pensions: IPS retirement age 60 (men) / 55 (women), contribution cap PYG 25M, minimum 25 years contributions, pension benefits calculation, voluntary contributions, and foreign pension taxation.
Business & Corporate Tax
IRE 10%, simplest CIT regime in South America
VAT & Indirect Tax
IVA 10%/5%, registration threshold PYG 100M
Employment & Social Charges
IPS, payroll, pension contributions
Rental Income
Rental income taxation and deductions