Paraguay Corporate Income Tax

Paraguay Corporate TaxTax year 2026

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.

Not yet approved

Built from the law

Paraguay Payroll

Paraguay PayrollTax year 2025

Paraguay payroll processing for employed persons.

Not yet approved

Built from the law

Paraguay IVA

Paraguay VAT / GSTTax year 2026

Paraguay value added tax (Impuesto al Valor Agregado, IVA) for 2026 under Ley N° 6380/2019 Libro II Título I (as amended by Ley N° 7067/2023) and its regulation Decreto N° 3107/2019. Covers who pays (businesses, independent professionals, landlords, importers; not RESIMPLE payers), when the tax arises, the 10% general rate and the 5% rate (residential rent, real estate on a 30% base, basic food basket, listed farm and livestock products, registered medicines), exemptions, the monthly Form 120 (obligation 211), IVA credit rules and the six-month proration, the restricted credit list for professionals and the 30% car rule, withholding and perception (State bodies, exporters, card processors, payments abroad, digital services), exporter refunds, the RUC-digit due dates and penalties.

Not yet approved

Built from the law

Paraguay Transfer Pricing

Paraguay Transfer PricingTax year 2026

Paraguay transfer pricing (normas especiales de valoración de operaciones) for the 2026 fiscal year under Ley N° 6380/2019 arts. 35 to 39, Decreto N° 4644/2020 (as amended by Decreto N° 7402/2022) and Resolución General N° 115/2022. Covers which IRE taxpayers are in scope (related parties abroad, domestic related parties where one side is exempt or out of scope, and the presumed relationship with low or nil tax jurisdictions, free-zone users and maquila companies), the more-than-50% and control tests, the arm's length principle, the six methods and the CUP-first order, the interquartile range and median adjustment, intragroup services, the commodity export rule for soya, soya products, maize, rice and wheat, the technical study (ETPT) for prior-year gross income above G 10,000,000,000, obligation 957, the July filing month, the authorised professional register, and contravención fines.

Not yet approved

Built from the law

Paraguay Income Tax

Paraguay Income TaxTax year 2026

Paraguay personal income tax (Impuesto a la Renta Personal, IRP) for the 2026 fiscal year under Ley N° 6380/2019 and its regulation Decreto N° 3184/2019, for resident individuals: employees, independent professionals and other self-employed people (personal services, RSP, Form 515), and individuals with rent, interest, dividends, royalties and capital gains (capital income, RGC, Form 516). Covers the G 80,000,000 gross-income threshold and how the first year works, the 8%/9%/10% scale on net income, the flat 8% on capital income with the 30% and 50% presumed bases, the deductible business and personal outgoings (food, clothing, housing, health, education, one car every 3 years, one home every 5 years, donations up to 5%), the funding rule, exemptions, withholdings, the March RUC-digit deadline and penalties.

Not yet approved

Built from the law

Paraguay Social Contributions

Paraguay PayrollTax year 2025

Paraguay IPS social security contributions (aportes IPS) for employed persons, domestic workers, or independent contributors.

Not yet approved

Built from the law

Paraguay Corporate Income Tax

Paraguay IVA

Paraguay Transfer Pricing

Paraguay Income Tax