Paraguay tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Paraguay tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 29 April 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Paraguay | 18.1% | 8% | 8%† | 8% | 4% | 8%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Paraguay profile carries an accepted source for it.
† This figure rests on a PwC, KPMG tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Paraguay?
The top rate on a salary is 18.1%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 10% above PYG 150,000,000.
How are capital gains taxed in Paraguay?
The top rate on a long-term capital gain is 8%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Paraguay?
The top rate is 8% on dividends and 8% on interest. Rental income is taxed at up to 4%.
How is crypto taxed in Paraguay?
Still unverified: we have not settled how Paraguay classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 8%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; general 8% IRP rate on gains on assets.
Does Paraguay tax foreign income?
Generally no. Paraguay taxes income from sources in Paraguay. Income from abroad is generally outside the tax, with exceptions.
Does Paraguay have a wealth tax?
No. Paraguay has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Paraguay have an exit tax for individuals?
This is not verified yet: we have not checked whether Paraguay taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Paraguay have?
Our profiles list 2 regimes: Permanent Residence (SUACE) - post-2022 reform — information only; not numerically modelled; Investor Residence (Ley 6480 / SUACE Inversionista) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Paraguay?
The Paraguay day test (Permanent residence status; no general day trigger): tax residence needs permanent immigration residence; 120 days alone do not establish it. Permanent immigration status, registration, applicable tax type and treaty facts need direct review. A residence card or 120-day count must not be treated as a complete tax opinion.
Residence decides whether Paraguay taxes you on these rates. See the Paraguay day-count test and count your own days.
Sources
The Paraguay profile cites 8 sources for these rules, 7 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Paraguay net wealth/worth tax · summary, retrieved 2026-11-10
- SET - Subsecretaria de Estado de Tributacion (Paraguay) · official, retrieved 2026-04-29
- Ley 6380/2019, arts. 62, 63, 69 · official, retrieved 2026-11-03
- Decreto 2787/2019, art. 1(4), IRP commencement · official, retrieved 2026-11-03
- Ley 6380/2019, art. 63 social-contribution exclusion · official, retrieved 2026-11-03
- IPS contribution table (11 January 2022), voluntary affiliation · official, retrieved 2026-11-03
- Ley 6380/2019, arts. 59 (renta neta del capital) and 60 (tasa) · official, retrieved 2026-11-11
- Ley 6380/2019, art. 56 numeral 12 (deposit interest exemption) · official, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Paraguay with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Paraguay side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Suriname, El Salvador, Uruguay, Venezuela, Argentina, Bolivia.