Paraguay stands out for its remarkably minimalist tax domiciliation requirements and its unique territorial taxation system: 0% tax on foreign-source income. This characteristic attracts entrepreneurs, investors, and digital nomads from all over the world. But the promise of "0% tax" conceals a more nuanced reality that must be understood precisely.
In this comprehensive guide, we explain the Paraguayan tax system in detail: actual tax rates (progressive scale of 8-10% on local income, 10% flat rate for businesses), exact conditions for legally benefiting from the 0% rate, real-world examples with calculations, and common pitfalls to avoid. Whether you are a freelancer, entrepreneur, or investor, you will know exactly how much you will pay and how to structure your tax situation in Paraguay.
Updated January 2026 with the latest official data.
Paraguay's Territorial Taxation System
Paraguay applies a rare and advantageous tax principle: territorial taxation. Unlike worldwide taxation systems (such as in France or the United States where residents are taxed on their worldwide income), Paraguay only taxes income generated within its territory.
What Is Territorial Taxation?
Territorial taxation means that only Paraguayan-source income is taxable. Income from abroad is not taxed in Paraguay, regardless of the amount.
This system is based on Law No. 125/1991, Article 5, which clearly defines: "Se consideraran de fuente paraguaya las rentas que provienen de actividades desarrolladas, de bienes situados o de derechos utilizados economicamente en la Republica" (Income from activities carried out, assets located, or rights economically used within the Republic are considered to be of Paraguayan source).
This approach was adopted to attract foreign investment and facilitate the establishment of international entrepreneurs. This is why Paraguay regularly ranks among the most tax-advantageous destinations in the world.
What Constitutes Paraguayan-Source Income?
Understanding the difference between Paraguayan income and foreign income is critical to optimizing your taxation and avoiding an unintentional tax nexus. Here are the official criteria:
Paraguayan-source income (taxable at 8-10%):
- Activities carried out in Paraguay
- Services provided in Paraguay or from Paraguay
- Assets located in Paraguay (rentals, sales)
- Rights economically used in Paraguay
- Interest/returns when the issuing entity is in Paraguay
- International transport (except foreign origin-destination)
Foreign-source income (0% tax):
- Services rendered abroad (if fiscally aligned, without a Paraguayan tax nexus)
- Sales of assets located abroad
- Dividends from foreign companies (only for compatible legal structures -- a transparent US LLC cannot pay dividends)
- Interest from foreign bank accounts (valid for fiat, crypto, and stock markets -- unless the operations are conducted through an entity or activity located in Paraguay)
- Rental income from real estate abroad
Warning -- Critical Nuance: The Universal Concepts of "Economic Substance," "Operational Control," and "Permanent Establishment"
Here is an essential point that most guides overlook: a Paraguayan tax resident who operates FROM Paraguay generates Paraguayan-source income, even with 100% foreign clients.
Practical example:
- Freelancer A: Paraguayan tax resident, lives and works from Asuncion, international clients -> Paraguayan-source income (taxable at 8-10%)
- Freelancer B: Paraguayan tax resident, generates income abroad (activities developed outside Paraguay) -> Foreign-source income (0% tax)
This distinction is fundamental and often misunderstood. The criterion is not solely "who pays" (foreign or local client), but where the activity is actually carried out.
Summary table:
| Type of Income | Where is the activity carried out? | Source | Applicable Rate |
|---|---|---|---|
| Online services (freelance, consulting) | From Paraguay | Paraguayan | 8-10% progressive |
| Online services (freelance, consulting) | Outside Paraguay | Foreign | 0% |
| Dividends from a foreign company | N/A (foreign origin) | Foreign | 0% |
| Real estate rental abroad | Asset located abroad | Foreign | 0% |
Personal Income Tax Rates
Paraguay applies the IRP (Impuesto a la Renta Personal) on Paraguayan-source income of individuals. The system distinguishes two categories of income with different rates.
Progressive Scale for Personal Services
Income from personal services (salaries, fees, service provision) is subject to a progressive scale of 8% to 10%, according to Law No. 6380/19.
2026 Schedule:
| Annual income (PYG) | Annual income (USD)* | Tax rate |
|---|---|---|
| Up to G. 50,000,000 | Up to ~$7,463 | 8% |
| From G. 50,000,001 to G. 150,000,000 | From ~$7,463 to ~$22,388 | 9% |
| Above G. 150,000,001 | Above ~$22,388 | 10% |
*Indicative conversions at the exchange rate of January 29, 2026: 1 USD = 6,700 PYG (variable rate)
Progressive calculation: As in most progressive systems, only the portion of income in each bracket is taxed at the corresponding rate. For example, for an annual income of G. 100,000,000, you will pay:
- 8% on the first G. 50,000,000 = G. 4,000,000
- 9% on the next G. 50,000,000 = G. 4,500,000
- Total tax: G. 8,500,000 (i.e., an effective rate of 8.5%)
Flat Rate for Capital Income
Capital income (dividends, interest, rentals, capital gains) is taxed at a flat rate of 8%, with no progressive scale.
This category includes:
- Dividends and profits (excluded from IDU)
- Interest and financial returns
- Rental income
- Capital gains on asset sales
- Royalties
Exemption Threshold and Tax-Free Items
Liability threshold: Individuals whose gross annual income from personal services is below G. 80,000,000 (~$11,940 USD) are not subject to the IRP.
Once this threshold is exceeded, liability begins from the following day.
Main exemptions (Law No. 6380/19):
- Thirteenth month (Aguinaldo)
- Severance pay (legal minimum)
- Interest from bank deposits and financial accounts
- Pensions and gratuitous retirement benefits
- Scholarships from national programs abroad
- Foreign currency exchange differences
- Lottery prizes under G. 500,000
These exemptions are particularly interesting for investors: bank interest is not taxed, unlike in many countries.
Corporate Tax in Paraguay
Paraguayan companies are subject to the IRE (Impuesto a la Renta Empresarial), a simplified corporate income tax.
Corporate Tax Rates and Structure
Unlike the progressive scale for individuals, the IRE applies a flat rate of 10% on net business income from Paraguayan sources.
This rate applies to the majority of entities:
- Corporations (SA -- Sociedad Anonima)
- Limited Liability Companies (SRL -- Sociedad de Responsabilidad Limitada)
- Sole Proprietorships
- Branches of foreign entities
- Associations, Foundations, Cooperatives
The 10% rate is one of the lowest in Latin America and offers appreciable simplicity for tax planning.
What Business Income Is Taxable?
As with individuals, the territorial system also applies to businesses: only Paraguayan-source income is subject to the IRE.
Practical examples:
| Type of Activity | Taxable Income (IRE 10%) | Non-Taxable Income (0%) |
|---|---|---|
| Service company | Services rendered in Paraguay or from Paraguay | Services rendered abroad |
| Commerce | Local sales in Paraguay | Exports abroad |
| Industry | Locally sold production | Exported production |
| Investments | Dividends from Paraguayan companies | Dividends from foreign companies |
Mixed business (local + foreign income):
- Paraguayan-source income -> IRE 10%
- Foreign-source income -> 0% tax
- Common expenses must be prorated proportionally
This structure is ideal for exporting companies: production destined for export generates 0% corporate tax.
VAT, Dividends, and Other Taxes
Beyond the IRP and IRE, the Paraguayan tax system includes a few other important taxes to be aware of.
Key optimization point: In addition to Paraguay's competitiveness due to its low taxation, the country benefits from a formidable optimization advantage by allowing numerous IVA deductions from taxes owed (IRE and IRP). This feature further enhances the country's tax attractiveness.
Value Added Tax (IVA)
Paraguay applies a VAT (IVA - Impuesto al Valor Agregado) on the sale of goods, provision of services, and imports.
VAT rates:
- Standard rate: 10% (majority of goods and services)
- Reduced rate: 5% for:
- Residential property rentals
- Real estate transfers (on 30% of the value)
- Basic food basket (rice, pasta, oil, yerba mate, milk, eggs, flour, salt)
- Agricultural products and primary derivatives
- Registered medications
Exports: Exports of goods are VAT-exempt (0% rate). Exporters can recover the VAT credit related to exports within a maximum period of 90 business days.
Dividend Tax (IDU)
Dividends and profits distributed by Paraguayan companies are subject to the IDU (Impuesto a los Dividendos y Utilidades), depending on whether the beneficiary is a resident or non-resident:
- Residents: 8%
- Non-residents: 15%
Important optimization point: Profits allocated to capitalization or legal reserves are not taxed under the IDU. This provision encourages the reinvestment of profits into the company rather than their distribution.
Exclusions: Maquila companies (special export regime) are exempt from IDU on dividends distributed to shareholders.
What Paraguay Does Not Tax
One of Paraguay's major advantages compared to many countries is the absence of several taxes that are common elsewhere:
- No wealth tax
- No inheritance tax
- No gift tax
These absences constitute a major competitive advantage for HNW (High Net Worth) profiles and for estate planning. By comparison:
- France: Real estate wealth tax (IFI) + inheritance tax up to 45%
- Spain: Wealth tax + inheritance tax (varies by region)
- USA: Estate tax up to 40% on estates > $13.61M (2024)
In Paraguay, you can transfer your wealth without tax friction.
Special Tax Regimes: Maquila and Incentives
Paraguay has developed several special tax regimes to attract investment in certain sectors.
Maquila Regime
The Maquila regime (Law No. 7547/2025) is an ultra-advantageous tax scheme for exporting companies. Instead of the standard rates (IRE 10% + IDU 8%), maquiladoras pay a Tributo Unico of 1% on value added, with full exemptions from IRE, IDU, import duties on raw materials and equipment.
Main conditions: Approval by bi-ministerial resolution, creation of local jobs, minimum investments, industrial or service activities oriented toward export. Duration: up to 20 years (renewable).
Other Tax Incentives
Agricultural industrialization:
- 20% IDU reduction
- Condition: Investment of at least US$ 5,000,000 over the last 5 years
- Applicable to products derived from an initial processing stage
Law 60/1990:
- Dividend exemption for 10 years from the start of operations
- Condition: Investment of at least US$ 5,000,000, excluding low-tax territories
These regimes are particularly attractive for industrial projects or export-service projects of significant scale.
Practical Examples: How Much Will You Actually Pay?
Let us now move to practical scenarios to understand how much you will pay in taxes based on your profile.
Example 1: Digital Freelancer (100% Foreign Income)
Profile:
- Freelancer in design/development/consulting
- 100% foreign clients (Europe, USA)
- Annual income: $80,000 USD
- Important: Activities carried out OUTSIDE of Paraguay (no permanent establishment in Paraguay)
Tax calculation:
- Foreign-source income -> 0% tax
- Total tax: $0
Conditions to legally maintain the 0% rate:
- Paraguayan tax residency established (residency + cedula + RUC)
- Activities carried out outside of Paraguay (no Paraguayan tax nexus, according to the economic substance and operational control criteria discussed previously)
Warning -- Tax nexus: If this same freelancer operates FROM Paraguay (office in Paraguay, daily work from Asuncion), they create a Paraguayan tax nexus: the income becomes Paraguayan-source -> taxable at 8-10% even with foreign clients. To maintain the 0%, activities must be carried out abroad, without economic substance or operational control in Paraguay.
Example 2: Entrepreneur with Mixed Income
Profile:
- Entrepreneur with local and international activities
- Local income: $30,000 USD
- Foreign income: $50,000 USD
- Total: $80,000 USD
Tax calculation:
Local income ($30,000 USD ~ G. 201,000,000):
- First bracket (G. 50,000,000): 8% = G. 4,000,000
- Second bracket (G. 100,000,000): 9% = G. 9,000,000
- Third bracket (G. 51,000,000): 10% = G. 5,100,000
- Total tax on local income: G. 18,100,000 ~ $2,701 USD
Foreign income ($50,000 USD):
- 0% tax
Total tax: $2,701 USD (effective rate of 3.4% on total income)
| Type of Income | Amount | Applicable Rate | Tax |
|---|---|---|---|
| Local income | $30,000 | 8-10% progressive | $2,701 |
| Foreign income | $50,000 | 0% | $0 |
| TOTAL | $80,000 | Effective 3.4% | $2,701 |
Example 3: Company Operating in Paraguay
Profile:
- SRL company (Limitada)
- Local sales: $100,000 USD
- Exports: $200,000 USD
- Net profit: $60,000 USD (of which $20k from local sales, $40k from exports)
Tax calculation:
IRE (Corporate Tax):
- Profits from local sales: $20,000 x 10% = $2,000
- Profits from exports: $40,000 x 0% = $0
- Total IRE: $2,000
IDU (Dividend Tax) if distributed to resident shareholders:
- Profits after IRE: $58,000
- IDU: $58,000 x 8% = $4,640
Total tax (IRE + IDU): $6,640 (i.e., 11% on total net profit)
Optimized alternative: If shareholders reinvest profits into the company (capitalization), IDU is not owed. In this case, only the IRE applies: $2,000 (3.3% on net profit).
Tax Residency in Paraguay: What You Need to Know
To benefit from the Paraguayan territorial system (0% on foreign income), you must establish your tax domicile in Paraguay. Here is how.
Tax Domicile, Tax Residency, and Immigration Status: Essential Distinctions
Important clarification: Any reference to tax residency in Paraguay should be understood as a connection based on tax domicile within the meaning of the applicable tax laws, and not as an automatic consequence of an immigration status or RUC registration.
Under Paraguayan law, three distinct concepts coexist:
1. Immigration residency (resident card)
- Nature: Immigration status (permanent or temporary)
- Source: Law No. 978/96 "De Migraciones"
- Effect: Legal right to stay in Paraguay
2. RUC (Registro Unico de Contribuyentes)
- Nature: Tax identification number
- Source: Law No. 125/1991 (Codigo Tributario)
- Effect: Enables operational tax existence (filing, invoicing, taxation)
3. Tax domicile / Tax residency
- Nature: Distinct legal tax status
- Source: Law No. 6380/19 (tax reform) and Law No. 125/91 as amended
- Effect: Determines liability under the Paraguayan tax system
- Criteria: Center of economic interests, permanence, place of activity
- Proof: Tax residency certificate issued by the DNIT (Direccion Nacional de Ingresos Tributarios)
Tax domicile is a legally recognized concept but is not defined by a single formula. It is determined by the tax criteria set out in the law and does not arise from either immigration status or RUC registration. The RUC is an identification obligation essential for tax existence, but it has no constitutive effect on residency or tax domicile, for both individuals and legal entities.
Legal note: It is incorrect under Paraguayan law to claim that tax residency is based exclusively on obtaining a RUC.
How to Establish Personal Tax Residency
Steps to become a Paraguayan tax resident:
- Obtain residency (permanent or temporary) under Law No. 978/96 "De Migraciones"
- Obtain your Paraguayan cedula
- Register with the RUC (Registro Unico de Contribuyentes) to make your tax residency enforceable against the tax administration
Important clarification: The "120 Days" Myth
You will often hear about a "120-day rule" for establishing tax residency in Paraguay. This confusion stems from a misinterpretation between immigration and taxation, reinforced by inaccurate amateur guides.
Important legislative developments:
- Article 152 (Law 125/1991) was amended/repealed by Article 153 of Law 6380/2019, which modernized and simplified the Paraguayan tax system
- Today, tax residency is determined by distinct legal criteria (place of activity, permanence, center of economic interests), and not solely by RUC registration
- The RUC remains a tax identification obligation, but it is not constitutive of tax residency
Current legal situation:
- Law 125/1991 (Codigo Tributario): defines the RUC and the tax identification obligation, but does not set a day threshold
- Law 6380/2019 (tax reform): modernizes the definition of tax residency, based on the center of economic interests and permanence, but without a specific number of days
- General Resolution 65/2020 (DNIT): governs the issuance of the tax residency certificate. It may require proof of presence (immigration movements), but does not mention a 120-day threshold
Key points for interpretation:
- Do not confuse: RUC = tax identification =/= tax residency = distinct legal status
- Article 152 was an administrative connection provision, not a substantive rule on residency
- Since 2019, the new laws (Law 6380/2019, Law 125/91 as amended) must be consulted to understand the current scope
In Paraguay, tax residency is determined by law and administrative practice, but no day threshold is explicitly provided.
Difference from other countries:
- UAE, Portugal, Spain: 183-day/year rule for tax residency
- Paraguay: No minimum day threshold -> Tax residency is based on your resident status + RUC registration
Proving That Your Income Is Foreign-Source
Benefiting from the 0% tax on foreign income requires rigorous documentation. The tax administration may request evidence to verify that your income is indeed of foreign source.
Law 125/1991 explicitly authorizes the DNIT (Direccion Nacional de Ingresos Tributarios) to require supporting documents (contracts, invoices, proof of payment, location of services/deliverables) to classify income as foreign or local. This applies in the case of annual filings or audits.
Best practices:
- Keep all contracts and invoices
- Maintain clear banking traceability (wire transfers from abroad)
- Document that the execution of services takes place outside Paraguay (if applicable)
If you are considering establishing your tax residency in Paraguay, our team of specialized Paraguayan lawyers will guide you through every step: obtaining residency, cedula, RUC registration, optimal tax structuring, and legal compliance.
Pitfalls to Avoid: Common Mistakes in Paraguay
The Paraguayan tax system is attractive, but several mistakes can prove costly. Here are the most common pitfalls.
Mistake #1: Believing That 0% Tax Is Automatic
Misconception: "I live in Paraguay, so I automatically pay 0% tax on my income."
Reality: The 0% tax on foreign income requires several cumulative conditions:
- Tax residency established in Paraguay (residency + cedula + RUC)
- Income effectively of foreign source (and not of Paraguayan source)
- Rigorous documentation of the origin of income (fiat and crypto)
- Proper management of your tax residency in your country of origin and in other countries where you create another tax residency or a tax nexus
Risk of dual tax residency: If you do not properly manage your tax departure from your country of origin, you could end up being a tax resident in two countries simultaneously. Since Paraguay has very few tax treaties to avoid double taxation, you risk being taxed in both jurisdictions on the same income.
Solution: Make sure to properly sever your tax residency in your country of origin before establishing it in Paraguay, and keep all evidence of this severance.
Mistake #2: Confusing Immigration Residency with Tax Residency
Misconception: "A resident card (temporary or permanent) automatically triggers tax residency."
Clarification: In Paraguay, immigration residency (resident card) and tax residency are two distinct concepts:
- Resident card = Right to stay (immigration status)
- RUC (Registro Unico de Contribuyentes) = Tax identification, right to invoice and file
- Tax residency = Distinct legal status, confirmed by a tax residency certificate issued by the DNIT
In summary: Immigration residency is not the same as tax residency. The RUC is essential for fiscal existence, but it does not in itself constitute proof of tax residency.
Mistake #3: Ignoring Filing Obligations
Misconception: "I pay 0% tax, so I have no filing obligations."
Reality: In Paraguay, even in the absence of tax owed, certain filing obligations remain:
- Annual IRP return (Impuesto a la Renta Personal) for individuals who are subject to it
- Reporting of Paraguayan-source income: Paraguayan-source income must be reported
- Foreign-source income: Is not taxable and does not need to be reported, unless it is repatriated and becomes taxable through its use in Paraguay
- Maintaining accounting records in compliance with the applicable tax regime
Ignoring these obligations can result in administrative penalties, even in the absence of tax to pay.
Recommendation: It is strongly advised to seek professional guidance to ensure compliance of filings and to avoid any issues with the Paraguayan tax administration (DNIT). This accounting and tax service is professionally offered through our law firm, which provides comprehensive and secure monitoring of tax obligations.
Paraguay vs Other Tax-Advantageous Jurisdictions
Is Paraguay the best option for you? Let us compare it with other popular destinations.
Comparative Table: Paraguay, Panama, UAE, Portugal, Spain
| Country | Foreign Income | PIT (Individuals) | Corporate Tax | Tax Residency Conditions | Monthly Cost of Living |
|---|---|---|---|---|---|
| PARAGUAY | 0% (territorial) | 8-10% progressive | 10% flat | Residency + RUC | (~$1,200-1,800) |
| PANAMA | 0% (territorial) | 0-25% progressive | 25% | Domicile + immigration residency | (~$2,000-2,500) |
| UAE | 0% (no personal IT) | 0% | 9% (>375k AED) | 183 days/year or 90d + conditions | (~$2,500-4,000) |
| PORTUGAL | Worldwide (IFICI: 20% conditions) | 13-48% progressive | 19% | >183 days/year or habitual residence | (~$2,200) |
| SPAIN | Worldwide | 19-47% progressive | 25% | >183 days/year or household | (~$1,800-2,500) |
When Is Paraguay Optimal?
Paraguay is particularly well-suited if you:
- Generate income primarily abroad (international investments, online business developed outside Paraguay) -> 0% tax
- Generate local income and are looking for competitive rates
- Seek a low cost of living while benefiting from an advantageous tax system
- Want accessible residency without a massive investment
- Do not want or need minimal physical presence requirements (no 183-day rule)
- Have capital income (foreign dividends, rentals abroad, interest)
Key point: Even if you generate local income in Paraguay, the rates remain very advantageous compared to the majority of worldwide jurisdictions.
Typical profiles:
- International investors (foreign portfolios, real estate abroad)
- Digital nomads with passive income or international clients (outside Paraguay)
- Digital entrepreneurs seeking low tax rates and an affordable cost of living
- Retirees with foreign pensions
Conclusion
The Paraguayan tax system offers unique opportunities thanks to its strict territorial taxation: 0% on foreign-source income, low rates on local income (8-10% for individuals, 10% for businesses), and the absence of wealth, inheritance, and gift taxes. It is also worth noting -- and this is rare -- that it allows in practice for extended absences of several years without jeopardizing tax domiciliation.
But these advantages are not automatic. To benefit from them legally, you must:
- Properly establish your tax residency in Paraguay (residency + cedula + RUC)
- Manage your tax exit from your country of origin to avoid dual tax residency
- Structure your income correctly (understand the Paraguayan-source/foreign-source distinction)
- Rigorously document the origin of your income
- Comply with your filing obligations even if tax = 0%
- Have an aligned, structured, and optimized international/corporate and financial setup
International tax harmonization and synchronization is essential: given the limited number of tax treaties signed by Paraguay, it is imperative to master all of your tax parameters (tax residency, location of income generation) to ensure your compliance on an international scale.
Paraguay remains one of the most tax-attractive jurisdictions. But a compliant establishment requires professional guidance to avoid costly mistakes and compliance issues.
Would you like to take advantage of Paraguay's beneficial tax system while ensuring your international tax compliance? Our specialized Paraguayan lawyers guide you through every step: Book a free discovery consultation for a personalized assessment.
FAQ
What is the tax rate in Paraguay?
Paraguay applies a progressive scale of 8% to 10% on Paraguayan-source personal service income (salaries, fees). Capital income (dividends, interest, rentals) is taxed at a flat rate of 8%. Companies pay a flat rate of 10% on their Paraguayan-source profits. Foreign-source income is taxed at 0% (territorial system). VAT is 10% (standard rate) or 5% (reduced rate).
How does the 0% tax work in Paraguay?
Paraguay applies a territorial taxation system: only Paraguayan-source income is taxable. Foreign-source income is not taxed. To legally benefit from the 0% rate, you must: (1) establish your Paraguayan tax residency (residency + cedula + RUC), (2) have income that is effectively of foreign source (activities carried out outside Paraguay, assets located abroad), and (3) document the foreign origin of your income with contracts, invoices, and bank transfers.
What is the VAT rate in Paraguay?
Paraguayan VAT (IVA) applies a standard rate of 10% on the majority of goods and services, and a reduced rate of 5% for certain essential products (basic food basket, medications, agricultural products) and residential property rentals. Exports are VAT-exempt (0% rate), and exporters can recover their VAT credit within a maximum period of 90 business days.
How are dividends taxed in Paraguay?
Dividends distributed by Paraguayan companies are subject to the IDU (Impuesto a los Dividendos y Utilidades): 8% for residents and 15% for non-residents. Dividends from foreign companies received by Paraguayan tax residents are not taxed (0%, territorial system). Profits allocated to capitalization or legal reserves are not taxed under the IDU, encouraging reinvestment into the company.
What is the Maquila regime in Paraguay?
The Maquila (Law No. 7547/2025) is a special tax regime designed for companies carrying out industrial or service processes for export. Benefits: Tributo Unico of 1% (instead of the standard IRE/IDU), full exemptions from IRE, IDU, INR, temporary duty-free importation, tax-exempt exports.
What is the difference between residency and tax residency in Paraguay?
In Paraguay, tax residency is directly linked to your resident status (permanent or temporary under Law No. 978/96). Once you obtain your resident card (permanent or temporary), your Paraguayan cedula, and register with the RUC (Registro Unico de Contribuyentes), you become a Paraguayan tax resident. Unlike other countries (UAE, Portugal, Spain with the 183-day/year rule), Paraguay has no minimum day threshold for physical presence for tax residency.
Sources
- Law No. 6380/19 - Law on the Modernization and Simplification of the Paraguayan Tax System (IRP, IRE, IVA, IDU)
- Law No. 125/1991, Article 5 - Income source rules (territorial taxation)
- Law No. 978/96 - Migration Law (permanent residency)
- Law No. 7547/2025 - Export Maquila Regime
- DNIT (Direccion Nacional de Ingresos Tributarios) - Paraguayan Tax Administration - www.set.gov.py