Paraguay
South America · PY · 6 treaties
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 15% |
| Withholding — interest | 0% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 10% |
| Capital gains | 8% |
| Tax system | Territorial |
| Residency threshold | 120 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in Paraguay
- center of vital interests / economic interests in Paraguay
- legal immigration residency + cédula + RUC registration
Official guidance for individuals is based on presence and local registration/economic ties, not citizenship or domicile. That means tax residency is generally ended by ceasing the qualifying presence/ties and no official exit tax or multi-year tail is indicated in the provided official guidance.
Source: DNIT (Dirección Nacional de Ingresos Tributarios)
Tax treaty network (6)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Chile | — | — | — |
| Spain | — | — | — |
| Germany | — | — | — |
| Qatar | — | — | — |
| United Arab Emirates | — | — | — |
| Uruguay | — | — | — |