Moving to Paraguay
5 ways to move to Paraguay in our guide: 3 investor routes, 1 work visa, 1 spouse visa.
No digital nomad visa. Smallest investment: Investor Pass · Tourism, $150k+. Tax for newcomers: Paraguay territorial personal income tax, Territorial. Checked against official sources on .
Paraguay offers a few clear residence paths for foreigners, mostly built around investment or a specific short-term activity. The investor routes lead straight to permanent residence once the foreign-investor certificate is in place, while the occasional-residence route is for people coming for a defined lawful activity.
Investing · 3
Investor Pass
Investment needed: from $150k
Work · 1
Occasional residence
First stay: 90-day entry, extendable
Spouse visas · 1
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a returning citizen
Free movement and visa-free stays · 1
Tax
Paraguay's personal income tax (IRP) for residents is territorial: it taxes Paraguayan-source income only. Capital income and gains are taxed at a flat rate, while personal services income sits on a progressive scale. Services performed abroad count as Paraguayan-source only when provided to taxpayers of the corporate or personal income tax.
Standard rules
Paraguay personal income tax (IRP): Paraguayan-source income
Details
- Limit: PYG 50M/yr ≈ $8,750
IRP taxes individual residents on Paraguayan-source income only: capital income and gains at 8%, and personal services income on an 8% to 10% scale; services performed abroad count as Paraguayan-source only when provided to taxpayers of IRE or IRP.
Taxed on
Capital income and gains (8%) and personal services income of residents, limited to Paraguayan-source income.
Who it applies to
- Individuals, national or foreign, resident in Paraguay.
Exclusions
- Income earned from activities outside Paraguay for clients not subject to IRE or IRP is not Paraguayan-source under art. 48.
- Interest on public-debt securities and certain gains are exempt (art. 56).
Limits
- PYG 50,000,000 a year (≈ $8,750) · Net personal-services income up to this amount is taxed at 8% (art. 69).
- PYG 150,000,000 a year (≈ $26,200) · Net personal-services income from PYG 50,000,001 (≈ $8,750) to this amount is taxed at 9%; from PYG 150,000,001 (≈ $26,200) at 10% (art. 69).
- PYG 80,000,000 a year (≈ $14,000) · A taxpayer whose gross income from personal services does not exceed this amount in the fiscal year must meet the formal obligations but does not have to pay the tax (art. 69, last paragraph).
Tax residence
Law 6380 makes individuals resident in Paraguay the taxpayers (art. 49) and does not itself define residence for individuals; the definition is left to the regulation.
Visas
No visa category changes the territorial IRP rule; investor permanent residence is a migration status only.
Other taxes
VAT (IVA) and social-security contributions apply separately.
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Special regime
Paraguay territorial personal income tax (IRP): Paraguayan-source income only
Tax relief
Details
- Limit: PYG 50M/yr ≈ $8,750
Paraguay's Impuesto a la Renta Personal (IRP) taxes only Paraguayan-source income of resident individuals: 8%, 9% and 10% progressive bands on services income and 8% flat on capital income.
Taxed on
Services income (employment and independent): progressive bands, 8% up to G 50,000,000 net income, 9% from G 50,000,001 to G 150,000,000, 10% from G 150,000,001 upward. Capital income and gains: 8%. Only Paraguayan-source income is in the base (arts. 48, 69, 60).
Who it applies to
- Applies to individuals, national or foreign, resident in Paraguay (art. 49); no application is required to have foreign-source income outside the IRP base.
- Art. 48 treats as Paraguayan-source: activities carried out in Paraguay, assets located in Paraguay, rights used economically in Paraguay, Paraguay-sourced capital income, and services performed abroad by IRP taxpayers when rendered to IRE or IRP taxpayers.
Exclusions
- Personal services performed outside Paraguay for IRE or IRP taxpayers (businesses or individuals subject to Paraguayan income tax) are treated as Paraguayan-source and taxable (art. 48 no. 3).
- Dividends and profits of Paraguayan companies are subject to the separate IDU: 8% for resident recipients, 15% for non-residents (arts. 42-43).
- Art. 6 (company income tax, IRE) also treats some activities carried out abroad as Paraguayan-source unless income tax of an equal or higher rate was paid abroad; this applies to IRE taxpayers.
Limits
- PYG 50,000,000 a year (≈ $8,750) · Upper limit of the 8% band of net services income (art. 69)
- PYG 150,000,000 a year (≈ $26,200) · Net services income from G 150,000,001 is taxed at the 10% band; band from G 50,000,001 to G 150,000,000 is 9%
- PYG 80,000,000 a year (≈ $14,000) · A taxpayer whose gross income from personal services does not exceed this amount in the fiscal year must meet the formal obligations but does not have to pay the tax (art. 69, last paragraph).
Tax residence
Law 6380 makes individuals resident in Paraguay the IRP taxpayers (art. 49) and does not itself define residence for individuals; the definition is left to the regulation.
Visas
Tax residence, not visa type, determines IRP liability; the territorial base applies to all residents.
Other taxes
VAT (IVA) and social-security contributions apply separately.
Checked against official sources on , some details partly verifiedChange log
Checked against official sources on Change log
Paraguay in pictures
Path to permanent residence · 1
- PR · Residencia permanente tras residencia temporal (Ley 6984/2022)
Arriving in Paraguay: first steps
- Get health cover in place, since the records do not describe public health access for new residents.
- Open a local bank account if your route involves an investment that must be verified.
- Register your company through the SUACE system if you are using an investor route, so investment compliance can be checked.
- Obtain the foreign-investor certificate before or alongside your residence application on the investor routes.
- Keep your identity, criminal-record and sworn-statement documents ready, as the occasional-residence route uses the same set as temporary residence.
Questions people ask
How much do you need to invest for residency in Paraguay?
Paraguay has 3 investor routes. Investor Pass · Securities asks for an investment of at least $200,000. Investor Pass · Property asks for an investment of at least $200,000. Investor Pass · Tourism asks for an investment of at least $150,000.
What work visas does Paraguay offer foreigners?
Paraguay has 1 work visa. Occasional residence gives a first stay of 3 months that can be renewed.
Can I join my spouse or partner in Paraguay?
Yes. Paraguay has 1 spouse visa. It is Spouse of a returning citizen.
Does Paraguay have a special tax regime for new residents?
Yes: Paraguay territorial personal income tax (IRP): Paraguayan-source income only. Paraguay's Impuesto a la Renta Personal (IRP) taxes only Paraguayan-source income of resident individuals: 8%, 9% and 10% progressive bands on services income and 8% flat on capital income. It is separate from the visa and has its own conditions.
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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