Official fees verified on 17 Aug 2026 (Decree 6225/2026 · DNM Res. 407/2026 in force). See sources
Tax residency
Tax residency in Paraguay, without the smoke
This is the topic this industry exaggerates the most, and the one that costs the most to get wrong. Here is what Paraguayan regulation actually says, with number and date: what tax residency is, how it differs from immigration residency, what DNIT asks for before issuing the certificate, and what we cannot promise you.
Immigration residency is not tax residency
Holding the residence card and the Paraguayan ID card (cédula) does not make you a Paraguayan tax resident. They are two separate procedures before two separate institutions: residency is decided by Migraciones; tax residency by DNIT, with different requirements and a different document. You can hold the ID card and not be a tax resident, and you can need the tax certificate and not yet be able to apply for it even with a flawless residence card. It is the costliest misunderstanding in this industry and the one advertising exploits most.
What Paraguayan law says (and what the marketing leaves out)
Law 6380/2019 on Tax Modernisation defines tax residency through effective presence and the centre of economic interests, not through a card. The “120 days” figure repeated across the industry does not come from that definition: it comes from article 152 of Law 125/1991, which governs tax domicile and presumes habitual residence when someone stays more than 120 days in the same place. And the certificate's own regulation, RG 65/2020, sets no minimum number of days. That is what the marketing leaves out: there is no automatic X-day rule that turns you into a Paraguayan tax resident; what is assessed is real presence and where your life actually is.
The tax residency certificate: what DNIT asks for
It is issued by DNIT under General Resolution 65/2020. For an individual, three things are needed: a valid ID card, an active RUC that is up to date with your obligations, and the migration movement certificate from Migraciones for the tax year you are applying for (official fee Gs. 234,154). DNIT decides within 10 business days and notifies you through the Marandu electronic inbox; the certificate is valid for one year and is renewed. And one detail of sequence that almost nobody mentions: a foreigner's RUC identifier is their ID card number (RG 133/2023), so the real chain is residency → ID card → RUC → certificate. Anyone offering “tax residency in 15 days” is skipping that chain.
Taxes in Paraguay: the territorial principle
Paraguay taxes on a territorial basis: personal income tax (IRP) reaches only Paraguayan-source income, at a rate of up to 10%, and foreign-source income falls outside its scope. If you are going to invoice in Paraguay, the RUC brings you into VAT and whatever returns your activity requires, with deadlines you must meet: a RUC that is open but not filed stops being “up to date” and blocks the certificate. None of this says what happens in your home country: that is governed by its law and any applicable treaties.
What we do and what we do not do
We handle the Paraguayan side, in the right order: residency, the ID card, RUC registration as soon as the ID card exists, the migration movement certificate and the application to DNIT, with follow-up until it is issued. What we do not do: advise you on your home country's tax law or on double-taxation treaties. That belongs to an adviser there, with your numbers in front of them. And we do not sell “guaranteed 0% tax”: Paraguay is not that, and promising it would be lying to you.
Who it makes sense for, and who it does not
It makes sense if you are genuinely moving: if you will spend most of the year here, have your home and your activity in Paraguay, and need the certificate to prove it to a bank, an administration or a client. It does not make sense if your plan is to keep living in another country and use the certificate as a piece of paper: DNIT asks for the migration movement record for the tax year and an up-to-date RUC, and your home country has its own rules for ceasing to treat you as a resident. If your only motivation is tax and you are not planning to move, we say so in the evaluation instead of selling you the procedure.
This page is general information on Paraguayan regulation, not personalised tax advice: every case depends on your income, your country and your circumstances.
Frequently asked questions
What everyone asks before starting
Does the Paraguayan ID card already make me a tax resident?
No. The ID card proves your identity and your immigration residency; tax residency is evidenced by the certificate DNIT issues (RG 65/2020), and to apply you need a valid ID card, an active and up-to-date RUC, and the migration movement record for the tax year. They are two different things, requested separately.
Is it true that you must spend 120 days a year in Paraguay?
RG 65/2020 sets no minimum number of days for the certificate. The 120-day figure comes from article 152 of Law 125/1991, which governs tax domicile, not tax residency. In practice the administration weighs effective presence and your centre of interests, which is why it asks for the migration movement record for the tax year: there is no magic number, there is a file that has to hold together.
Starting from scratch, how long until I have the certificate?
It depends on the whole chain, not on the certificate itself. First residency, then the ID card (official timeline of up to 60 business days), then the RUC (which uses your ID card number, RG 133/2023) and only then the certificate, which DNIT decides in 10 business days and which is valid for one year. In practice, counting from the start of the immigration procedure, it is several months. The certificate itself is quick; what takes time is everything before it.
Does Paraguay tax what I earn outside the country?
IRP reaches Paraguayan-source income, at up to 10%; foreign-source income falls outside its scope. That Paraguay does not tax it, however, does not mean nobody does: your home country applies its own residency and taxation rules, and some of them apply even if you live abroad. Check with an adviser there before making decisions.
Want to know whether it is worth it, before you move anything?
In the evaluation we tell you where you stand today, what is missing for the certificate and in what order it is done. If your case does not justify it, we tell you that too.