Residency routes into Paraguay

These are the categories the DNM operates today under Ley 6984/2022 and its regulations. Figures and document lists are the official ones as of 8 September 2026. The old 'arraigo' route is not a current category.

Territorial taxation, and how residency is defined.

Ley 6380/2019 (Modernización y Simplificación del Sistema Tributario Nacional) creates the Impuesto a la Renta Personal (IRP) on income of individuals 'residentes en el territorio nacional' (art. 49), but only on rentas de fuente paraguaya: income from activities carried out in Paraguay, assets located there or rights used economically there (art. 48). The statute contains no 183-day or 120-day test; the INR regulation (Decreto 3181/19, art. 2) treats an individual as fiscally resident when they hold permanent residency under the migration law. The DNIT (dnit.gov.py) administers the system.

• Foreign-source income is outside the IRP. Art. 48 treats personal services performed abroad as Paraguayan-source only when rendered to Paraguayan IRE/IRP taxpayers — so salary or fees from a foreign employer or foreign clients, and dividends, interest and gains on assets outside Paraguay, are not taxed in Paraguay.
• Paraguayan-source personal-services income is taxed at 8% on net income up to Gs. 50,000,000, 9% to Gs. 150,000,000 and 10% above (art. 69) — and only once your gross local services income exceeds Gs. 80,000,000 in the year (art. 62). The annual return (Formulario 515) is due by the end of the third month after year-end.
• Local capital income — rents, dividends from Paraguayan companies, interest, gains on Paraguayan assets — is taxed at a flat 8% (arts. 57 and 60). Exempt under art. 56: pensions, interest on bank deposits, gains on stock-exchange securities and sales of movable property under Gs. 20,000,000 a year.
• No wealth tax and no separate inheritance or gift tax exist in the national tax code, which is limited to income taxes (IRE, IDU, IRP, INR), IVA and ISC. Note that art. 57 lists certain gratuitous transfers and unexplained wealth increases as capital income at 8%.
• IVA is 10% in general and 5% on residential rent, real-estate sales, basic-basket foods and registered medicines (art. 90). Independent service providers register for IVA with the DNIT.
• Tax residency certificate: the DNIT issues a Certificado de Residencia Fiscal under Resolución General 65/2020 within 10 working days, valid for 1 year — taxpayers need a RUC and a clean compliance record; non-taxpayers apply with cédula and migratory proof. This is the document you use against your old country.

Who this is not for

• People who cannot handle a Spanish-language, in-person bureaucracy — the DNM states the process is personal and presencial, and every foreign document must be apostilled and translated by a matriculated public translator.
• Anyone expecting a fast permanent card without capital — the standard route is two years of temporary residency first, and permanent residency requires proof of economic solvency from a defined list.
• Those who assume a Paraguayan card alone ends tax residency at home, or who want a statutory day-count test — Paraguay's tax law defines residents without a 183-day rule, so your home-country exit still has to be done properly.

Official sources checked 8 September 2026. Requirements and fees change; confirm before you rely on them.