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Paraguay · tax residency · 2026

How many days make you tax resident in Paraguay?

120days
Tax residency thresholdchecked 2026-08-18 · dnit.gov.py

120 days An individual is deemed tax-resident in Paraguay if they spend more than 120 days in a year in the country. Recorded as published; note this is a materially LOWER threshold than the 183 days common in the region. We could not verify the statutory basis — Ley 6380/2019 (Ley de Modernización y Simplificación del Sistema Tributario Nacional) is the usual citation. makes you tax resident in Paraguay — but the day count is only the test people know about.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Dirección Nacional de Ingresos Tributarios (DNIT) publishes them at dnit.gov.py, checked 18 August 2026.

Day threshold
120 days An individual is deemed tax-resident in Paraguay if they spend more than 120 days in a year in the country. Recorded as published; note this is a materially LOWER threshold than the 183 days common in the region. We could not verify the statutory basis — Ley 6380/2019 (Ley de Modernización y Simplificación del Sistema Tributario Nacional) is the usual citation.
Worldwide income
No — territorial system
Special regimes
No remote-worker tax regime identified. IRP (Impuesto a la Renta Personal) rates on personal services income are progressive: 8% up to PYG 50,000,000; 9% from PYG 50,000,001 to PYG 150,000,000; and 10% from PYG 150,000,001. Capital gains are taxed at a flat 8%. Taxpayers with gross income below PYG 80,000,000 are exempt from filing.
Authority
Dirección Nacional de Ingresos Tributarios (DNIT)
Official page
dnit.gov.py
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

TERRITORIAL SYSTEM: 'Individuals with residence in Paraguay and/or abroad are taxable on Paraguayan-source income.' Residents are NOT taxed on worldwide income — foreign-source income falls outside the charge whether or not the person is resident, which is why the unusually low 120-day threshold matters less than it first appears. NO OFFICIAL SOURCE: www.dnit.gov.py, dnit.gov.py and the predecessor www.set.gov.py all timed out at DNS from our fetcher on 2026-08-18, so every figure here comes from PwC (secondary), including the 120-day threshold, which differs from the 183 days some other secondary sources report — treat it as needing confirmation against Ley 6380/2019 before publication. The authority DNIT replaced the Subsecretaría de Estado de Tributación (SET); we could not confirm the current name from an official page. Tax year left null.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Paraguay to work remotely, the Paraguay digital nomad visa page covers the permission side.

Sources

Questions people ask about Paraguay tax residency

How many days can you spend in Paraguay before becoming tax resident?

120 days An individual is deemed tax-resident in Paraguay if they spend more than 120 days in a year in the country. Recorded as published; note this is a materially LOWER threshold than the 183 days common in the region. We could not verify the statutory basis — Ley 6380/2019 (Ley de Modernización y Simplificación del Sistema Tributario Nacional) is the usual citation. makes you tax resident in Paraguay; the system is territorial, so foreign income may fall outside it. Checked 18 August 2026 against dnit.gov.py.

When is Paraguay's tax year?

See Dirección Nacional de Ingresos Tributarios (DNIT)'s page linked below; the tax year sets the window your days are counted in.

Are residents of Paraguay taxed on worldwide income?

Not in the usual way: Paraguay taxes on a territorial basis, so foreign-source income may fall outside the net. No remote-worker tax regime identified. IRP (Impuesto a la Renta Personal) rates on personal services income are progressive: 8% up to PYG 50,000,000; 9% from PYG 50,000,001 to PYG 150,000,000; and 10% from PYG 150,000,001. Capital gains are taxed at a flat 8%. Taxpayers with gross income below PYG 80,000,000 are exempt from filing. Confirm your own position with the authority or an adviser.

Is there a special tax regime for people moving to Paraguay?

No remote-worker tax regime identified. IRP (Impuesto a la Renta Personal) rates on personal services income are progressive: 8% up to PYG 50,000,000; 9% from PYG 50,000,001 to PYG 150,000,000; and 10% from PYG 150,000,001. Capital gains are taxed at a flat 8%. Taxpayers with gross income below PYG 80,000,000 are exempt from filing. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Paraguay?

Every stay you log feeds the tally: Stretch counts the days you were present against the 120-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Paraguay, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.