Paraguay operates a territorial tax system with a competitive 10% corporate income tax rate (IRE). The standard VAT (IVA) is 10%, with a reduced rate of 5% on certain goods. Capital gains are taxed at 10%. Withholding tax applies to dividends paid to residents at 8%, while non-residents face a general 15% withholding rate on dividends, interest, and royalties. CIT returns are due by the end of the fourth month after the fiscal year-end, with quarterly advance payments required. Paraguay has no stamp taxes and maintains a straightforward tax structure aimed at attracting investment.
Paraguay Tax Brief
Time of Update 4/06/2026
Paraguay Corporate Income Tax (CIT)
General CIT Rate:
10%
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
CIT Estimated Payment Due Date:
Quarterly advance payments
Paraguay Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Paraguay Value-Added Tax (VAT)
General VAT Rate:
10
Learn More
Paraguay Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
10%
Paraguay Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
9.44%
Composite Effective Marginal Tax Rate:
7.00%
Additional info
Quick Navigation
TKEG Expat Paraguay Corporate Tax Guide
Paraguay Value-Added Tax (IVA)
Paraguay Corporate Income Tax (IRE)
Paraguay Personal Income Tax (IRP)
Paraguay Capital Gains Tax
Paraguay Withholding Tax (WHT)
1.
Paraguay Value-Added Tax (IVA)
Paraguay imposes a Value-Added Tax (IVA) at a general rate of 10% on the sale of goods, provision of services, and imports. A reduced rate of 5% applies to basic consumer goods, pharmaceutical products, interest on loans, and the sale or lease of real estate. Exports are zero-rated. IVA is levied on a monthly basis, and taxpayers must file monthly returns.
References
https://taxsummaries.pwc.com/paraguay/corporate/other-taxes
2.
Paraguay Corporate Income Tax (IRE)
Paraguay applies a territorial tax system, taxing only income sourced within the country. The Corporate Income Tax (IRE) is levied at a standard rate of 10% on net taxable income. A simplified regime (IRE SIMPLE) is available for medium-sized companies with income up to PYG 2 billion, and a micro-enterprise regime (RESIMPLE) applies to sole proprietors with gross income up to PYG 80 million. CIT returns must be filed by the end of the fourth month following the fiscal year-end, with advance payments due quarterly.
References
https://taxsummaries.pwc.com/paraguay/corporate/taxes-on-corporate-income
3.
Paraguay Personal Income Tax (IRP)
Paraguay imposes a Personal Income Tax (IRP) at progressive rates of 8% and 10% on individual income sourced within the country. The IRP applies to Paraguayan-source income of resident individuals. Non-residents are subject to withholding tax on Paraguayan-source income at a general rate of 15%.
References
https://taxsummaries.pwc.com/paraguay/corporate/other-taxes
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (Malta) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat (Ireland) Teoranta", a corporation duly incorporated under the laws of the Republic of Ireland. “TKEG Expat (Ireland) Teoranta” is a wholly-owned subsidiary under "TKEG Expat INC". "TKEG Expat INC" is a corporation duly incorporated under the laws of the State of Delaware of the United States of America. "TKEG Organization" is a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC", it's subsidiaries, or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球（愛爾蘭）有限公司」為依據愛爾蘭共和國法律正式註冊成立之公司。「奕資環球（愛爾蘭）有限公司」為「奕資環球公司」全資子公司。「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」，其子公司，或其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。
© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。
https://mt.tkegexpat.com/ / TKEG Expat () / / / / bd_vid / gcid / / /
Malta