--- title: "Moving to Paraguay 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/paraguay/ lang: en updated: 2026-10-12 --- Jesuit mission ruins at La Santisima Trinidad de Parana # 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](https://settleanywhere.com/countries/paraguay/investor-pass-tourism/), $150k+. Tax for newcomers: [Paraguay territorial personal income tax](https://settleanywhere.com/countries/paraguay/tax/), Territorial. Checked against official sources on 12 October 2026. **Smallest investment needed:** **$150k+** Investor Pass · Tourism **Longest first stay:** **3 months** Occasional residence **Tax angle:** **Territorial** Paraguay territorial personal income tax 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. Investors putting money into the local stock exchange, real estate or tourism projects People with a defined short-term activity, such as performers, interns, researchers, journalists or athletes Businesspeople and transferred managers on a specific assignment Those who want a permanent-residence route tied to an investment rather than a job offer ## Investing · 3 ### Investor Pass **Investment needed:** from $150k - [Tourism $150k+](https://settleanywhere.com/countries/paraguay/investor-pass-tourism/) - [Securities $200k+](https://settleanywhere.com/countries/paraguay/investor-pass-securities/) - [Property $200k+](https://settleanywhere.com/countries/paraguay/investor-pass-real-estate/) ## Work · 1 ### [Occasional residence](https://settleanywhere.com/countries/paraguay/occasional-residence/) **First stay:** 90-day entry, extendable Needs certified translations [Details](https://settleanywhere.com/countries/paraguay/occasional-residence/) ## Spouse visas · 1 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a returning citizen](https://settleanywhere.com/countries/paraguay/spouse-of-citizen/) Needs certified translations [Details](https://settleanywhere.com/countries/paraguay/spouse-of-citizen/) **Free movement and visa-free stays · 1** - **[Mercosur residence](https://settleanywhere.com/countries/paraguay/free-movement-mercosur/)** · Lets you live here Open to 8 passports: [Argentina](https://settleanywhere.com/passports/argentina/), [Bolivia](https://settleanywhere.com/passports/bolivia/), [Brazil](https://settleanywhere.com/passports/brazil/), [Chile](https://settleanywhere.com/passports/chile/), [Colombia](https://settleanywhere.com/passports/colombia/), [Ecuador](https://settleanywhere.com/passports/ecuador/), [Peru](https://settleanywhere.com/passports/peru/), [Uruguay](https://settleanywhere.com/passports/uruguay/). [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## 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](https://settleanywhere.com/countries/paraguay/tax/#tax-py-irp-territorial) **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. Checked against official sources on 12 Oct 2026, some details partly verified [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/paraguay/tax/) Special regime ### [Paraguay territorial personal income tax (IRP): Paraguayan-source income only](https://settleanywhere.com/countries/paraguay/tax/#tax-py-territorial-irp) Tax relief Foreign-source income: Territorial **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 12 Oct 2026, some details partly verified [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/paraguay/tax/) Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Paraguay.** Remote workers usually look at [Investor Pass · Securities](https://settleanywhere.com/countries/paraguay/investor-pass-securities/), [Investor Pass · Property](https://settleanywhere.com/countries/paraguay/investor-pass-real-estate/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Path to permanent residence · 1** - **PR** · Residencia permanente tras residencia temporal (Ley 6984/2022) ## Arriving in Paraguay: first steps 1. Get health cover in place, since the records do not describe public health access for new residents. 2. Open a local bank account if your route involves an investment that must be verified. 3. Register your company through the SUACE system if you are using an investor route, so investment compliance can be checked. 4. Obtain the foreign-investor certificate before or alongside your residence application on the investor routes. 5. 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](https://settleanywhere.com/countries/paraguay/investor-pass-securities/) asks for an investment of at least $200,000. [Investor Pass · Property](https://settleanywhere.com/countries/paraguay/investor-pass-real-estate/) asks for an investment of at least $200,000. [Investor Pass · Tourism](https://settleanywhere.com/countries/paraguay/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](https://settleanywhere.com/countries/paraguay/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](https://settleanywhere.com/countries/paraguay/spouse-of-citizen/). ### Does Paraguay have a special tax regime for new residents? Yes: [Paraguay territorial personal income tax (IRP): Paraguayan-source income only](https://settleanywhere.com/countries/paraguay/tax/). 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. ## Compare with [🇲🇽 Mexico](https://settleanywhere.com/countries/mexico/) [🇨🇴 Colombia](https://settleanywhere.com/countries/colombia/) [🇨🇷 Costa Rica](https://settleanywhere.com/countries/costa-rica/) [🇧🇷 Brazil](https://settleanywhere.com/countries/brazil/) [🇦🇷 Argentina](https://settleanywhere.com/countries/argentina/) [🇨🇦 Canada](https://settleanywhere.com/countries/canada/) [🇺🇸 United States](https://settleanywhere.com/countries/united-states/) [🇺🇾 Uruguay](https://settleanywhere.com/countries/uruguay/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.