Iran vs Paraguay — Tax System Comparison
⚖️ 🇮🇷 Iran vs 🇵🇾 Paraguay
|
🇮🇷 Iran |
🇵🇾 Paraguay |
| Tax System |
Worldwide
|
Territorial
|
| Tax Authority |
Iranian National Tax Administration |
Subsecretaría de Estado de Tributación (SET) |
| Authority Website |
Visit |
Visit |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇮🇷 Iran |
🇵🇾 Paraguay |
| Top Personal Income Tax |
35.00%
|
10.00%
|
| Effective Top PIT Rate |
35.00%
|
10.00%
|
| Corporate Tax Rate |
25.00%
|
10.00%
|
| VAT / GST |
10.00% (VAT)
|
10.00% (IVA)
|
| Tax System |
Worldwide |
Territorial |
| Tax Treaties |
50 |
3 |
💰 INCOME TAX RATES
| Rate | Iran | Paraguay |
|---|
| Top PIT Rate |
35.00%
|
10.00%
|
| Effective Top PIT |
35.00%
|
10.00%
|
| Capital Gains Tax |
5.00%
|
8.00%
|
| CG Notes |
— |
Capital gains on Paraguayan-source assets taxed at 8%. |
| SS Employee |
— |
9.00% |
| SS Employer |
— |
16.50% |
🏦 WITHHOLDING RATES
| Type | Iran | Paraguay |
|---|
| Dividend WHT |
—
|
15.00%
|
| Interest WHT |
—
|
15.00%
|
| Royalty WHT |
—
|
15.00%
|
📋 OTHER TAXES
| Tax | Iran | Paraguay |
|---|
| Corporate Tax |
25.00%
|
10.00%
|
| Inheritance Tax |
—
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Iran | Paraguay |
|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | Yes |
🌟 SPECIAL REGIMES
| Regime | Iran | Paraguay |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
No |
📅 RESIDENCY & FILING
| Detail | Iran | Paraguay |
|---|
| Residency Threshold |
183 days |
120 days |
| Residency Rules |
Resident if present 183+ days in a year. |
Resident if present for 120+ days in a calendar year, or if center of vital interests in Paraguay. |
| Filing Deadline |
— |
March |
| Auto Extension |
No |
No |
| Filing Notes |
— |
Annual return due in March. Very low tax rates combined with territorial system. |