Tax Guide Paraguay
Financial Year – 1 January to 31 December
Currency – GUARANIES
Corporate Tax Summary
Residence
- Impuesto al Valor Agregado = 10%
- Impuesto a la Renta Empresarial = 10%
Basis of Taxation
- Renta Neta
- Base de los devengado
| Reference | ||
| Corporate Income Tax Rate (%) | 10% | |
| Branch Tax Rate (%) | 0% | |
| Withholding Tax Rate: | ||
| Dividends – Franked | 10% | |
| Dividends – Unfranked | 8% | |
| Dividends – Conduit Foreign Income | 15% | |
| Interest | 15% | |
| Royalties from Intellectual Property | 0% | |
| Fund Payments from Managed Investment Trusts | 0% | |
| Branch Remittance Tax | 0% | |
| Net Operating Losses (Years) | ||
| Carry-back | No aplica | |
| Carry-forward | No aplica |
Individual Tax Summary
Residence
- Impuesto al Valor Agregado = 10%
- Impuesto a la Renta Personal = 8-9-10%
- Impuesto a los Dividendos = 8% Paraguayos
- 15% Extranjeros
Basis of Taxation
- Sobre lo percibido
Filing Status
- Cualquiera de acuerdo a sus ingresos
Personal Income Tax Rates
| Taxable Income | Tax Payable – Residents | Tax Payable – Non Residents |
| 10000 | 800 | 1500 |
Goods and Services Tax (GST)
| Rate | 10% |
| Taxable Transactions | Compra y venta de bienes y servicios |
| Registration | Mensual |
| Filing and Payment | Mensual |
Other Taxes Payable
| Tax | Reference |
| Payroll Tax | 16,5 % empresa 9% empleado |
| Stamp Duty | No hay |
| Land Tax | % sobre las dimensiones y localidad de cada sector del país |
Last updated: 01.10.2020