Taxes & Law

• Territorial / Paraguayan-source focus under Ley N° 6380/2019: IRP Art. 48 taxes Paraguayan-source personal income (activities in the Republic, assets/rights used there); foreign-source detail is case-specific — use a local advisor
• IRE (corporate): 10% on net income (Art. 21) — verified against DNIT Ley 6380 text this run
• IRP capital income: 8% (Art. 60); IRP personal services: progressive 8% / 9% / 10% on net bands (Art. 69)
• IVA: 10% general / 5% reduced (housing rent, real-estate sale, listed basket/pharma/agri items — Art. 90; DNIT IVA cartilla Aug 2024)
• IDU on dividends/profits: 8% resident / 15% non-resident (Art. 43)
• Authority: Dirección Nacional de Ingresos Tributarios (DNIT; formerly SET)

Immigration status is not automatically tax status. Local work, a company or Paraguayan-source income usually means RUC registration and filings. Double taxation relief depends on your home country (treaties/unilateral rules) — not framed here for any specific country.

Ley 6380 Title III. Capital income rate 8% (Art. 60). For personal services (Art. 69), progressive rates on net income bands: up to ₲ 50,000,000 → 8%; ₲ 50,000,001–150,000,000 → 9%; ₲ 150,000,001 and above → 10%. Persons whose gross personal-service income does not exceed ₲ 80,000,000 in the fiscal year have formal duties as regulated but are not obliged to pay the tax (Art. 69 last paragraph; Art. 62 threshold to become subject). Residents are IRP taxpayers (Art. 49).

• IRE: 10% on net business income (Art. 21); simplified regimes SIMPLE / RESIMPLE exist with turnover caps (Arts. 26–27)
• IVA: 5% for exclusive residential rent, sale of immovable property, listed canasta/agri/livestock items and human medicines; 10% in all other cases (Art. 90 / DNIT cartilla)
• IDU: 8% if the recipient is resident; 15% if non-resident (Art. 43)
• INR (non-resident income tax) applies to certain foreign recipients of Paraguayan-source income — see Title IV

The Registro Único de Contribuyentes (RUC) is the taxpayer ID managed via DNIT systems (Marangatu). Needed for invoicing, IVA and income-tax compliance when you are a contributor. Procedures and documents change — follow dnit.gov.py.

This overview is general information for an international audience. It is not tax, legal or investment advice. Rates and procedures change; confirm every figure with DNIT primary sources and a licensed professional. Tax treaties and foreign tax credit rules depend on your home country.