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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 – Franked10%
Dividends – Unfranked8%
Dividends – Conduit Foreign Income15%
Interest15%
Royalties from Intellectual Property0%
Fund Payments from Managed Investment Trusts0%
Branch Remittance Tax0%
Net Operating Losses (Years)
Carry-backNo aplica
Carry-forwardNo 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 IncomeTax Payable – ResidentsTax Payable – Non Residents
100008001500

Goods and Services Tax (GST)

Rate10%
Taxable TransactionsCompra y venta de bienes y servicios
RegistrationMensual
Filing and PaymentMensual

Other Taxes Payable

TaxReference
Payroll Tax16,5 % empresa
9% empleado
Stamp DutyNo 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