Paraguay Tax Filing Guide 2026 — SET Portal, April 30 Deadline
Paraguay's tax filing system is administered through the SET's online portal Marangatu. Individual and corporate annual returns are due by April 30. IVA returns are filed monthly. All taxpayers must register for a RUC (tax ID) before filing. The system is increasingly digital with mandatory electronic invoicing.
The Subsecretaría de Estado de Tributación (SET) manages all tax filings in Paraguay. The tax year is the calendar year (1 January to 31 December). Most filings are done electronically through the Marangatu online system. Taxpayers need a RUC (Registro Único de Contribuyentes) to access the system and file returns.
Key Deadlines
- Individual IRP return: April 30 (for prior calendar year)
- Corporate IRE return: April 30 (for prior calendar year)
- IVA returns: Monthly, due by the 15th of the following month
- Withholding tax returns: Monthly
- Advance IRE payments: Monthly for larger taxpayers
SET Online Portal (Marangatu)
The Marangatu system is the SET's electronic platform for all tax filings. Taxpayers can register for a RUC, file returns, make payments, view tax history, and communicate with the tax authority through this portal. Access requires a digital certificate or user credentials obtained through SET registration. The system supports electronic invoicing (factura electrónica) which is mandatory for most businesses.
Penalties for Late Filing
Late filing penalties apply as follows:
- 2% per month interest on tax due
- Fixed fines: 5-15% of tax due depending on delay length
- Non-filing: 50% surcharge on tax due plus interest
- Tax evasion: Criminal penalties for deliberate non-compliance
Records Retention
Taxpayers must maintain all accounting records, invoices, contracts, and supporting documentation for at least 5 years from the filing date. The SET may request documentation during audits. Records must be in Spanish or accompanied by a Spanish translation.
FAQs
Can I file my taxes myself or do I need an accountant?
Simple tax situations (single salary with withholding) may be filed independently. However, most taxpayers benefit from using a Paraguayan contador público (public accountant) to ensure compliance, especially for rental income, business income, or cross-border transactions.
What payment methods are accepted?
Tax payments can be made through the Marangatu system via bank transfer, credit card, or at authorised banks (Banco Nacional de Fomento, Itaú, BBVA, and others). Electronic payment is encouraged.
Can I file an extension?
Extensions are not generally available for individual taxpayers. Specific extension requests may be considered by the SET in extraordinary circumstances, but penalties may still apply.
Disclaimer
This guide is for informational purposes only and does not constitute tax filing advice. Consult a qualified Paraguayan accountant for assistance with your specific tax filing obligations.