Share >

Tax Guide

Financial Year – 01/01/2020 – 31/12/2020
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

Contact us:

Auditor, Financial advisor, Associate Partner in Paraguay
Lic. José Cárdenas
Auditor, Financial advisor, Associate Partner
Phone: +59 52 168 35 25
Auditor, Financial advisor, Associate Partner in Paraguay
Lic. Romny Colmán
Auditor, Financial advisor, Associate Partner
Phone: +59 52 168 35 25