Four common Paraguay tax questions
Pick the option that matches your situation. Each links to the page that answers it directly.
Done-for-you tax services
The monthly work behind the rules above: recording, filing, and the judgment calls around them.
Territorial Tax
How the 0% foreign-source income rule works, source rules, and exceptions
Personal Income Tax (IRP)
8-10% rates, brackets, filing thresholds, and compliance
Corporate Tax (IRE)
10% flat rate, IRE Simple, and business tax obligations
RUC Registration
How to register your tax ID with DNIT
Tax Residency Certificate
How to document and prove your tax residency status
CRS and Information Exchange
Not yet exchanging as of 2026 and committed for 2027. What gets shared today.
Foreign-Source Income Rules
When income is Paraguayan-source vs foreign-source
Crypto Tax
How crypto is taxed for natural persons vs companies
Tax Data and Scorecard
Source-backed rate data, OECD comparisons, and scorecards
Key Definitions
- Legal Residency (Cédula): Granted by Migraciones (Immigration), gives right to live in Paraguay.
- Tax Registration (RUC): Granted by DNIT (Tax Authority, formerly DNIT), required for tax filings.
- Tax Residency Certificate: Process under RG 65/2020 requires RUC, compliance, and documentation.
- 120-Day Context: No minimum-day requirement for tax residency. Law 125/1991 Art. 152 concerns domicile (legal address), not tax residency. Even for domicile, four alternative pathways exist that require no minimum stay.
Start Here: Territorial Tax Explained
Paraguay's territorial tax system is the foundation of the country's tax appeal, but it is also the topic most likely to be oversimplified. Before planning around "0% foreign-source income tax," read the full territorial tax explainer so you understand source rules, exceptions, and compliance requirements.
Once you understand that core rule set, use the rest of this hub to work through the practical questions:
- Tax residency: how Paraguay recognizes your tax position in practice
- RUC registration: how to register and choose the correct classification
- Compliance filings: what monthly and annual returns still apply
- Tax regimes: IRP, IRE Simple, standard IRE, VAT, and related rules
Paraguay Tax Rates Overview
Key Tax Rates
Paraguay Tax Data
Source-backed tax rate data, OECD and LAC comparisons, tax-to-GDP context, and the Low-Tax Scorecard behind Paraguay's tax positioning.
View tax data ->Becoming a Tax Resident
It's important to understand that immigration residency and tax residency are separate concepts in Paraguay. You can be an immigration resident without becoming a tax resident.
Establishing tax residency in Paraguay involves multiple factors. For corporate tax and dividend withholding obligations, see those dedicated guides.
Practical Application
Important Notice: This page covers Paraguay law and procedures only. It is not legal or tax advice for your home-country obligations. Consult qualified professionals for personalized advice.
RUC Filing Service
RUC registration and monthly filings, done for you
Paraguay's territorial system only works for you if the filings actually happen. We register your RUC and file every month from $35/month, billed annually. Setup is free in Asunción or $249 remote.
From $35/month billed annually ($420/year). Need the annual Tax Residency Certificate too? The filing + certificate plan is $42/month.