- Tax Residency Threshold
- 120 days
- Worldwide Taxation
- No
- Territorial Taxation
- Yes
- Remittance Based
- No
- Personal Tax Top Rate
- 10%
- Special Tax Regime
- No
- Special Regime Still Open
- No
- Exit Tax
- No
- CFC Rules
- No
- CRS Participating
- Yes
- Notes
- Paraguay personal income tax (IRP) of 10% flat rate applies only to Paraguay-sourced income. Foreign income is completely exempt. This makes Paraguay one of the simplest and most tax-favorable jurisdictions for location-independent founders. Residency tax threshold is 120 days (lower than standard 183). Important: DNIT Resolution 47/26 (March 2026) now requires monthly reporting of crypto transactions to DNIT. The $5,000/year threshold triggers mandatory disclosure of wallet addresses, transaction hashes, counterparty info, and USD values. Covered activity includes buying, selling, staking, mining, airdrops, lending, and wallet transfers. Individual capital gains tax on crypto remains 0% under the territorial system - the reporting obligation is administrative, not a tax on gains. Mining operators must also be registered with DNIT (mandatory since December 2024).