Moving to Paraguay: taxes, residence and life
How to become tax resident in Paraguay: personal, dividend and corporate tax, 4 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Paraguay the top income tax rate is 10%, dividends are taxed at up to 8% and companies pay 10% corporate tax. Newcomers may use a special regime (0%): Territorial 10%; 8% on dividends (IDU); low-cost permanent residency.
How to move and become tax resident
To become tax resident in Paraguay you need at least 120 days a year (More than 120 days in calendar year (residence + RUC), or centre of economic interests in Paraguay). The typical route is Temporary residence (no income test) → permanent; or SUACE/Investor Pass: Temporary: passport, police record, health cert; no minimum income. SUACE US$70k business plan, or Investor Pass US$200k real estate/financial There are 3 open residence programmes in Paraguay — see the list below.
Living there
Asuncion has a humid subtropical climate with winter highs around 22.5 °C and summer highs around 34.5 °C.
Key facts
| Top income tax | 10% |
|---|---|
| Dividend tax | 8% |
| Corporate tax | 10% |
| Special regime for newcomers | 0% — Territorial 10%; 8% on dividends (IDU); low-cost permanent residency. |
| Résidence fiscale | après 120 jours — More than 120 days in calendar year (residence + RUC), or centre of economic interests in Paraguay |
| Voie de résidence typique | Temporary residence (no income test) → permanent; or SUACE/Investor Pass — Temporary: passport, police record, health cert; no minimum income. SUACE US$70k business plan, or Investor Pass US$200k real estate/financial |
| Type de climat | humid subtropical · 22.5° / 34.5° (Asuncion) |
Residence programmes in Paraguay
Active programmes
- Direct Permanent Residence for Investors - SUACE Productive Route — Investissement CHF 56'000 · 2026-10
Reorganised by MIC Res. 0283/2026 (Apr 2026); some sources say Investor Pass replaced it - verify with SUACE
- Paraguay Investor Pass — Investissement CHF 120'000 · 2026-10
New programme launched Apr 2026; per-applicant threshold is administrative practice
- Family Reunification Residence — family · 2026-10
Changes or availability under review
- Temporary Residence — independentMeans · 2026-10
DNM Res. 407/2026 tightened solvency proof for conversion to permanent residence (filings from 6 Jul 2026)
Plan your residence route
Frequently asked questions
How many days do I need to spend in Paraguay to become tax resident?
après 120 jours. More than 120 days in calendar year (residence + RUC), or centre of economic interests in Paraguay Territorial: foreign income largely untaxed; permanent residence obtainable quickly
How much tax will I pay in Paraguay?
In Paraguay the top income tax rate is 10%, dividends are taxed at up to 8% and companies pay 10% corporate tax.
Which residence programmes does Paraguay offer?
Direct Permanent Residence for Investors - SUACE Productive Route (CHF 56'000); Paraguay Investor Pass (CHF 120'000); Family Reunification Residence; Temporary Residence
What is the usual way to move to Paraguay?
Temporary residence (no income test) → permanent; or SUACE/Investor Pass. Temporary: passport, police record, health cert; no minimum income. SUACE US$70k business plan, or Investor Pass US$200k real estate/financial
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
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