🇵🇾 Paraguay Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇵🇾 Paraguay
PY / PRY #59
Nomad Score
56.0
Cities
11
Region
Union of South American Nations,
Latin America,
Southern Cone,
Hispanophone,
South America,
Americas,
South America,
Developing Countries
Currency
PYG
🇵🇾 PARAGUAY TAX PROFILE
Data year: 2025
Tax System
Territorial
Paraguay taxes only Paraguayan-source income. Foreign-source income is not taxed.
Paraguay taxes only Paraguayan-source income. Foreign-source income is not taxed.
Top PIT Rate
10.0%
Corporate Tax Rate
10.0%
IVA
10.0%
Capital Gains Tax
8.0%
Capital gains on Paraguayan-source assets taxed at 8%.
Capital gains on Paraguayan-source assets taxed at 8%.
Social Security (Employee)
9.0%
Social Security (Employer)
16.5%
Dividend Withholding
15.0%
Interest Withholding
15.0%
Royalty Withholding
15.0%
Treaty Count
3
Territorial Exemption
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| PYG 0 | and above | 10.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| PYG 0 | PYG 50,000,000 | 8.0% | -- |
| PYG 50,000,000 | PYG 150,000,000 | 9.0% | -- |
| PYG 150,000,000 | and above | 10.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
120 days
Residency Rules
Resident if present for 120+ days in a calendar year, or if center of vital interests in Paraguay.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March
📚 SOURCES
-
PwC Paraguay
(accessed Mar 23, 2026)
PIT 8-10%, CIT 10%, territorial