What changed in Paraguay

The conserverende aanslag no longer lapses after 10 years, and Paraguay adds a security requirement on top

Leaving home: exit tax and ties

A Dutch BV's statutory director is taxed by the Netherlands wherever he sits, and Paraguay taxes the same work too

Personal income tax

If Paraguay does not actually tax the wage, your Dutch employer must keep withholding on all of it

Employer payroll obligations

Under a 30-day block, Dutch relief needs proof Paraguay actually taxed the work, which usually will not exist

Personal income tax

A single 30-day-or-longer block of work in Paraguay gets Dutch exemption without needing Paraguay to tax anything

Personal income tax

Dutch AOW, WIA, WAO and Anw are exportable to Paraguay, but nothing coordinates the two systems

Social security

On the literal text, a temporary resident may not be a Paraguayan tax resident at all

Tax residency

Low-taxed foreign activity under a Paraguayan company gets pulled back to 10 percent

Moving your company

Maquila de Servicios rewards real operations and rejects paper ones

Moving your company

Maquila de Servicios taxes exported remote services at 1 percent, the genuinely new 2026 route

Moving your company

Invoicing foreign clients from Paraguay carries 10 percent IVA, there is no export-of-services relief

Personal income tax

There is no special new-resident tax regime, because the baseline already gives you one

Personal income tax

Holding a cedula is not the same as being a Paraguayan tax resident, and real activity is what the certificate needs

Tax residency

Above USD 5,000 a year, DNIT wants your wallet addresses, hashes and counterparties

Crypto tax and legal status

Active trading and mining on Paraguayan soil are the cases most likely to be taxed

Crypto tax and legal status

Whether foreign-exchange crypto gains stay untaxed rests on an argument, not a published rule

Crypto tax and legal status

No crypto statute exists, but SEPRELAD AML registration and BCP's stance both do

Crypto tax and legal status

Corporate tax is a flat 10 percent, but the foreign-subsidiary claim needs a caveat and the maquila law has changed

Moving your company

An EAS company can be opened online in days with zero minimum capital

Moving your company

No wealth or exit tax, but inheritance and gifts are taxed inside IRP at 8 percent

Leaving home: exit tax and ties

Dual nationality only works by treaty, and only Spain and Italy qualify

Permanent residency and citizenship

Naturalisation is a 5 to 8 year journey through a discretionary court, not a form

Permanent residency and citizenship

Mercosur nationals and retirees have their own route, and absences are forgiving

Residency routes

The Investor Pass skips temporary residence entirely from USD 70,000

Residency routes

Temporary residence has no income floor, permanent residence adds a solvency test later

Residency routes

Spain and Portugal postings keep Paraguayan coverage under the Ibero-American convention

Social security

There is no Paraguayan unemployment insurance to lose by working abroad

Unemployment rights

Severance and notice protections follow your Paraguayan contract abroad

Dismissal protection

Your Paraguayan employer's payroll and PE obligations do not pause while you are abroad

Employer compliance

Whether Paraguayan labor law keeps protecting you abroad is not clearly settled

Employment law

Leaving Paraguay is tax-clean

Tax residency

Salary from your Paraguayan employer stays Paraguayan-source even when you work abroad

Personal income tax

Sick pay follows your Paraguayan contract, but certification abroad gets harder

Sick leave

Your IPS pension keeps building only while contributions keep flowing

Pension

IPS healthcare is a Paraguay-based service, it does not travel with you

Healthcare coverage

A Mercosur or Ibero-American posting can keep you on Paraguayan coverage

Social security

No coordination with your destination means double social security contributions are a real risk

Social security

No personal registration duties on a visitor stay, but keep your entry stamp

Local registrations

Paraguay has no EU adequacy decision, so EU data transfers need safeguards

Data protection

Whether Paraguayan labor law reaches a genuine foreign remote contract is untested

Employment law

No mandatory travel insurance, but the public system is not built for visitors

Healthcare coverage

No coordination mechanism links your home social security to Paraguay

Social security

Your foreign employer has no Paraguayan payroll obligation

Employer payroll obligations

Signing contracts or managing from Paraguay creates real permanent establishment risk

Permanent establishment risk

Permanent establishment risk looks low for an ordinary remote employee

Permanent establishment risk

No treaty backs you up, but territoriality already does most of the work

Personal income tax

A tax treaty backs you up if you are UAE tax resident

Personal income tax

Paraguayan-source income paid to a non-resident faces 15 percent on a presumptive base, 10.5 percent effective for services

Personal income tax

Work performed from Paraguay is Paraguayan-source, DNIT has confirmed this three times

Personal income tax

Genuinely foreign-source income, not work done from Paraguayan soil, is what stays untaxed

Personal income tax

Past 120 days does not make you a Paraguayan tax resident either, permanent residence does

Tax residency

Under 120 days does not make you a non-resident, there is no day-count test at all

Tax residency

Working for Paraguayan clients without authorization crosses the line

Right to work

Remote work for a foreign employer sits in an official grey zone

Right to work

Temporary residency requirements are now confirmed, no income floor, clear fee and document list

Immigration and visa

Paraguay does not have a digital nomad visa

Immigration and visa

Past 180 days you are outside every visitor route

Immigration and visa

Past 90 days you need the in-person extension, not a fresh entry

Immigration and visa

Singapore and Indonesian nationals get 30 days, not 90

Immigration and visa

Visa-free entry to Paraguay for up to 90 days

Immigration and visa