Paraguayan statutes for foreign founders and investors: company law, tax, migration and nationality first, then foreign investment and incentive regimes, land and the tax treaties. One page per act, an anchor on every article, and the Spanish original under each paragraph. Paraguay publishes no official consolidated texts, so we incorporate later amendments ourselves and note each one.
Most foreign founders use the EAS, created in 2020. The S.A. and the S.R.L. remain in the Civil Code, which also fills the gaps in the EAS Law.
One member, private document filed online through SUACE, free organisation, preference and multiple-vote shares, transfer lock-ups. 44 articles.
Code · 1985Civil Code, Arts. 959–1201: companiesPartnerships, the S.A. (shares, meetings, directors, síndicos, debentures), the S.R.L., transformation and merger, foreign companies and branches. 243 articles in three parts, as amended.
Law · 2019Law 6446 of 2019: register of legal persons and beneficial ownersWho must file, the 10% and 25% beneficial owner tests, 45- and 15-day deadlines, bank and RUC blocks, fines. 17 articles.
Residence runs through the National Directorate of Migration under Law 6984 of 2022: temporary residence first, permanent residence after up to two years, or directly for investors. Naturalisation is possible three years after permanent residence and is decided by the Supreme Court of Justice.
Admission, temporary and permanent residence and their documents, the investor route, residence cards and the cédula, cancellation for absence, fines. 109 articles in three parts.
Constitution · 1992Constitution, Arts. 146–154: nationality and citizenshipNationality by birth and descent, naturalisation after three years, multiple nationality by treaty, loss, citizenship. 9 articles.
Law · 2023Law 7052 of 2023: nationality by option and multiple nationalityChildren of Paraguayans born abroad, renunciation and recovery, when a Paraguayan may hold two nationalities. 13 articles.
Court rules · 2007Supreme Court rules on naturalisation (Acordada 464 of 2007)The application, documents, how the three years are counted, good conduct, the examination, the oath, cancellation and renunciation. 24 articles.
Law 6380 of 2019, translated by tax: 10% on business income, 8% or 15% on dividends, 15% on payments abroad, VAT at 10% and 5%, and a territorial personal income tax. All topics and the 2026 status →
Taxpayers, residence, Paraguayan source, gross and net income, deductible and non-deductible expenses, losses, the 10% rate, exemptions.
Law 6380 · Arts. 26–34IRE SIMPLE and RESIMPLESimplified regimes for small and medium businesses: turnover thresholds, the 30% presumption, fixed monthly amounts, switching regimes.
Law 6380 · Arts. 35–39Transfer pricingThe arm’s length principle, comparability, related parties and low-tax jurisdictions, the methods, the technical study.
Law 6380 · Arts. 40–46Dividend and profit tax (IDU)Distributions and deemed distributions, 8% for residents and 15% for non-residents, withholding, when profits are made available.
Law 6380 · Arts. 47–70Personal income tax (IRP)Resident individuals: capital income and gains at 8%, personal services at 8–10%, deductions, the ₲ 80 million threshold.
Law 6380 · Arts. 71–79Non-resident income tax (INR)Payments abroad: Paraguayan source, digital services, deemed net income from 30% to 100%, the 15% rate, withholding.
Law 6380 · Arts. 80–106Value added tax (IVA)Taxable events, digital services from abroad, territoriality, input tax credit, the 10% and 5% rates, exemptions, exporters’ refunds.
The following acts will be added in the same format, in this order:
Routes, the 2026 solvency rules and the investor track.
ParaguayCompany formation in ParaguayThe EAS set up remotely, timeline and documents.
InsightEAS vs S.R.L. vs S.A.Which Paraguayan company type to choose.
InsightAnnual compliance checklistWhat a Paraguayan company files every year.
Unofficial translations for information. Only the Spanish texts published in the Gaceta Oficial are authentic. Texts are taken from the Biblioteca y Archivo Central del Congreso de la Nación, with later amendments incorporated from the amending laws.
An EAS, an S.A., a branch or a tax question: we work from the statute, from Asunción. Fixed quote within one business day.
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