# How many days make you tax resident in Paraguay? > How Paraguay decides tax residency: 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., the tax year, the tests that catch you regardless of days, and Dirección Nacional de Ingresos Tributarios (DNIT)'s own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/paraguay/ Paraguay · tax residency · 2026 120 days Tax residency threshold checked 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 **How we know** Figures are as Dirección Nacional de Ingresos Tributarios (DNIT) publishes them at 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](https://doastretch.com/nomad-visa/paraguay/) covers the permission side. ## Sources - [dnit.gov.py](https://www.dnit.gov.py/) — official source, checked 2026-08-18 - [taxsummaries.pwc.com](https://taxsummaries.pwc.com/paraguay/individual/residence) (secondary), retrieved 2026-08-18 - [taxsummaries.pwc.com](https://taxsummaries.pwc.com/paraguay/individual/taxes-on-personal-income) (secondary), retrieved 2026-08-18 ## 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 - [United States](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Guatemala](https://doastretch.com/tax-days/guatemala/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [All countries →](https://doastretch.com/tax-days/) Paraguay, the rest of it - [Paraguay's digital nomad visa](https://doastretch.com/nomad-visa/paraguay/) - [All visa rules by passport →](https://doastretch.com/visa/) 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.