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Paraguay Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
On annual service income of PYG 200,000,000 (~$26,300) in Paraguay: First PYG 50M taxed at 8% = PYG 4,000,000. Next PYG 100M taxed at 9% = PYG 9,000,000. Final PYG 50M taxed at 10% = PYG 5,000,000. Total IRP = PYG 18,000,000 (~$2,370, effective rate 9%). Plus IPS social = 9% × PYG 200M = PYG 18,000,000. Total deductions: PYG 36,000,000 (18%). Remote workers earning exclusively foreign-sourced income may owe 0% IRP under the territorial principle — making Paraguay one of the world's most tax-efficient residency options.
At a glance

Key Facts

Tax on income up to PYG 50M/year
8%
Tax on PYG 50M–150M/year
9%
Tax on income above PYG 150M/year
10%
Introduction

Paraguay operates one of the most favourable personal income tax regimes in South America. The IRP (Impuesto a la Renta Personal) is a progressive tax with rates of just 8%, 9%, and 10%. Critically, individuals whose gross annual income from personal services does not exceed PYG 80 million (~$10,500) are fully exempt from the IRP — covering many lower-income workers entirely. Paraguay applies the territorial taxation principle: income sourced from outside Paraguay is generally not subject to Paraguayan income tax, making it exceptionally attractive for remote workers, digital nomads, and entrepreneurs with international income streams. Capital gains are taxed at 8%. The IPS (Social Security Institute) social contribution for employees is approximately 9%. Paraguay offers one of the easiest residence-by-investment programmes in Latin America (minimum $70,000 investment or proof of income), and Asunción provides a very affordable cost of living at ~$700-1,000/month.

This hub links to every Paraguay tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.

Section 01

Paraguay Tax Guides

Detailed Paraguay tax guides on CountryTaxCalc:

Section 02

Paraguay Income Tax Calculator

Paraguay's income tax uses Progressive IRP (personal income tax): 8% up to PYG 50M/year, 9% on PYG 50M-150M, 10% above PYG 150M. Exempt if gross income below PYG 80M. Territorial taxation. Capital gains 8%. IPS social 9% (employee). Asunción is Latin America's most affordable capital.. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
Annual gross income below PYG 80M (~$10,500)0% (exempt from IRP)
PYG 0 – 50,000,000/year (~$6,600)8%
PYG 50,000,001 – 150,000,000/year (~$6,600-$19,700)9%
Above PYG 150,000,000/year (~$19,700+)10%
Capital gains8%
Social contributions (IPS — employee)~9% of gross salary
Section 03

Related Hubs

Paraguay tax connects with these hubs on CountryTaxCalc:

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FAQ

Frequently Asked Questions

What is Paraguay's personal income tax rate for 2026?

Paraguay's IRP (Impuesto a la Renta Personal) uses three progressive rates for 2026: 8% on annual net income from personal services up to PYG 50 million (~$6,600), 9% on income from PYG 50,000,001 to PYG 150 million, and 10% on income above PYG 150 million (~$19,700). Importantly, if total gross income from personal services does not exceed PYG 80 million (~$10,500) annually, no IRP is required. The IRP is administered by the Subsecretaría de Estado de Tributación (SET) at set.gov.py. Note: the corporate income tax (IRE) is a separate flat 10% on business income.

Does Paraguay tax foreign income?

Paraguay applies the territorial taxation principle — only income sourced within Paraguay (from activities performed in, goods located in, or rights used economically in Paraguay) is subject to Paraguayan income tax. Foreign-sourced income — dividends from foreign companies, capital gains from overseas assets, salaries paid by foreign employers for work performed outside Paraguay — is generally not subject to Paraguayan income tax. This makes Paraguay exceptionally attractive for digital nomads, remote workers, and entrepreneurs who establish Paraguayan residency while earning income internationally. You maintain legal residency and enjoy a stable, affordable lifestyle in Asunción while potentially paying very little or no Paraguayan income tax.

How easy is it to get Paraguayan residency?

Paraguay offers one of the most straightforward residency programmes in Latin America. Temporary residency options include: proof of regular income (pension, investment income, remote work salary), minimum bank deposit of approximately $5,000, or investment of $70,000 in Paraguayan assets. The process typically takes 3-6 months and requires: passport, background check, birth certificate (apostilled), proof of income, and medical certificate. Permanent residency is available after 2 years of temporary residency. Paraguay allows dual citizenship. The country does not have a 183-day physical presence requirement for maintaining residency — you can establish residency and return to your home country or travel freely.

What are Paraguay's social security (IPS) contributions?

The IPS (Instituto de Previsión Social) is Paraguay's main social security system. Employee contributions total approximately 9% of gross salary (for health and pension). Employer contributions are higher, typically around 16.5-17% of gross salary. Self-employed individuals and those not covered by IPS employer relationships must make separate social security arrangements. Paraguay's social security system provides health insurance (via IPS hospitals and clinics) and retirement pension benefits. For remote workers earning foreign income, IPS contributions may not apply directly — local tax and legal advice is recommended to understand your specific obligations.
Disclaimer:This hub provides general information about Paraguay taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Paraguay tax authority or a qualified local tax adviser. This is not tax or legal advice.
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