Paraguay

Paraguay Corporate Income Tax

Paraguay business income tax (Impuesto a la Renta Empresarial, IRE) for the 2026 fiscal year under Ley N° 6380/2019 and its regulation Decreto N° 3182/2019, as amended by Decreto N° 7402/2022. Covers who pays (companies, sole-owner businesses, branches, cooperatives, transparent structures), the 10% rate, the three regimes (Régimen General, SIMPLE for prior-year income up to G 2,000,000,000, RESIMPLE for sole-owner businesses up to G 80,000,000 with fixed monthly amounts), the base and its deduction caps (1% of gross income, 30% related-party interest and royalties, 1% foreign expenses), depreciation lives, the 5-year loss carry-forward capped at 20% of net income, advance payments from the three-year average, withholdings and the 0.4% import perception, Forms 500, 501 and 502, the RUC-digit due dates, dividend tax (IDU) and non-resident tax (INR) on payments abroad.