{"schemaVersion":1,"passportCode":"PY","passportUrl":"https://multipassrank.com/passport/paraguay","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"PY","topic":"citizenship","title":"Paraguay: ordinary naturalisation","summary":"The ordinary route requires adult status, three years counted from permanent admission, real residence, an occupation or activity and good conduct. An elementary language/civic examination applies, while nationality and citizenship rights have separate constitutional rules.","scope":"Ordinary adult nationality by naturalisation before the Supreme Court; honorary grants and birth/descent nationality are excluded.","jurisdiction":"Paraguay — nationality and citizenship","routeId":"py-ordinary-adult-naturalisation","routeType":"naturalisation","facts":[{"id":"py-cit-residence","label":"Three years from permanent admission","text":"The Court requires three years of residence counted from the resolution granting permanent admission. Acordada 464 calls for continued residence and an actual home in Paraguay; a business address while living abroad is insufficient.","state":"conditional","sourceIds":["ranks2140-py-naturalisation","ranks2140-py-acordada"],"locator":"Court requirements: admission card and residence certificate; Acordada 464 Article 42(a)–(b), PDF p.10.","constraint":{"value":3,"unit":"years","basis":"permanent_residence","cohort":"Ordinary adult applicant; counted from permanent-admission resolution, with actual continued residence."}},{"id":"py-cit-absence","label":"Absence limitation","text":"Article 42(c) excludes the applicant who, despite permanent admission, is absent for periods exceeding three months per year during each of the three years before applying. The source's months are not converted into an invented day count.","state":"conditional","sourceIds":["ranks2140-py-acordada"],"locator":"Acordada 464 Article 42(c), PDF p.10."},{"id":"py-cit-conduct","label":"Adult status, activity and conduct","text":"The Constitution requires adulthood, regular exercise of a profession, trade, science, art or industry in Paraguay, and good conduct. Court guidance requests activity evidence and local and origin-country criminal records; its procedure includes a personal sworn declaration.","state":"documented","sourceIds":["ranks2140-py-constitution","ranks2140-py-naturalisation"],"locator":"Constitution Article 148, printed p.26; Court requirements on profession/activity, records and personal presentation."},{"id":"py-cit-tests","label":"Elementary language and civic examination","text":"The examination assesses elementary knowledge of one official language, national history and geography, and constitutional rules on loss of nationality. It may be oral or written, evaluated by the Court president or a designated representative. No CEFR equivalence or general exemption is established here.","state":"documented","sourceIds":["ranks2140-py-acordada"],"locator":"Acordada 464 Article 46, PDF p.11."},{"id":"py-cit-retention","label":"Multiple nationality and loss","text":"Multiple nationality may be admitted through a treaty or constitutional-level reciprocity. Naturalised Paraguayans lose nationality for an unjustified absence exceeding three years declared judicially, or voluntary acquisition of another nationality. These rules do not establish universal permission to retain every prior nationality.","state":"conditional","sourceIds":["ranks2140-py-constitution"],"locator":"Articles 149–150, printed p.26."},{"id":"py-cit-citizenship","label":"Nationality is not immediate citizenship","text":"Article 152(2) makes a naturalised national a citizen after two years from obtaining nationality. The Court decides the application; a favourable decision is followed by a fidelity oath and the nationality diploma. Nationality acquisition and political citizenship must not be collapsed.","state":"documented","sourceIds":["ranks2140-py-constitution","ranks2140-py-acordada"],"locator":"Constitution Article 152(2), printed p.26; Acordada 464 Article 48, PDF p.11."}],"limits":["The Court's current procedure still expressly invokes Acordada 464/2007; only its relevant nationality provisions are summarised.","The absence rule is preserved in the source's own annual/month wording; treatment of an exceptional absence must be confirmed with the Court.","No guaranteed decision time, foreign-law renunciation consequence, CEFR standard or test exemption is inferred."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"url":"https://multipassrank.com/passport/paraguay/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"PY","topic":"taxes","title":"Paraguay: individual tax scope","summary":"Resident individuals' IRP and nonresidents' INR have distinct source rules. Work performed abroad can still fall within the statutory Paraguayan-source definition, and the tax authority's residence guidance must not be replaced by an assumed universal day test.","scope":"Baseline IRP/INR treatment for individuals, including foreign residents; excludes corporate IRE calculations and separate dividend-tax rates.","jurisdiction":"Paraguay — individual IRP and INR","facts":[{"id":"py-tax-residence","label":"Published individual residence criterion","text":"DNIT's current INR guidance treats an individual with permanent residence in Paraguay under the migration legislation it cites as fiscally resident. It cites Decree 3181/2019 Article 2. The reviewed guidance does not establish a universal 120-day or 183-day test.","state":"conditional","sourceIds":["ranks2140-py-tax-residence"],"locator":"INR question: ¿A quiénes se considera residentes?, individual paragraph and legal references."},{"id":"py-tax-resident-scope","label":"Resident personal-income categories","text":"IRP applies to resident national and foreign individuals and separates personal-service income from capital income and gains, excluding income taxed under IDU. Its baseline is Paraguayan-source income from activities in Paraguay, local assets or rights economically used there, not undifferentiated worldwide income.","state":"documented","sourceIds":["ranks2140-py-tax-law"],"locator":"Articles 47–49 and 53."},{"id":"py-tax-overseas-services","label":"Overseas services can be domestic source","text":"IRP treats personal services performed abroad by an IRP taxpayer as Paraguayan source when provided to IRE or IRP taxpayers. State-paid personal-service remuneration is also expressly covered. Performing work abroad therefore does not itself establish exemption.","state":"conditional","sourceIds":["ranks2140-py-tax-law"],"locator":"Article 48(2)–(3)."},{"id":"py-tax-nonresident","label":"Nonresident taxation","text":"INR covers nonresidents without permanent domicile in Paraguay receiving covered income. Its source rules include local activities, assets and economically used rights, plus specified services supplied from abroad linked to IRE-taxable income. This is not a general exemption for foreign service providers.","state":"conditional","sourceIds":["ranks2140-py-tax-law"],"locator":"Articles 71–73, especially Article 73(9)."},{"id":"py-tax-certificates","label":"Treaty-residence evidence","text":"For an individual's fiscal-residence certificate, Resolution 65 requires migration-movement evidence for the requested period and identity documents, with RUC and compliance evidence when the person is a taxpayer. Treaty claims involving another contracting state require its tax authority's residence certificate; residence documentation is not nationality.","state":"conditional","sourceIds":["ranks2140-py-tax-certificate"],"locator":"Articles 1–3 and 7–9, PDF pp.3–5."}],"limits":["General information, not tax advice. Statutory exclusions, thresholds, withholding, business classification and treaties require separate application.","DNIT's currently posted residence answer still refers to Law 978/1996 and amendments. This collection records that published criterion, not a claim that the old migration statute remains wholly in force or that a permit guarantees foreign treaty residence.","Article 49 has specific overseas public-service and reciprocal diplomatic/consular rules, outside the ordinary private individual scope."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"url":"https://multipassrank.com/passport/paraguay/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-py-naturalisation","publisher":"Corte Suprema de Justicia","title":"Carta de Naturalización — current application guidance","url":"https://www.pj.gov.py/contenido/463-carta-de-naturalizacion/463","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-py-acordada","publisher":"Corte Suprema de Justicia","title":"Acordada 464/2007 — naturalisation procedure","url":"https://www.pj.gov.py/images/contenido/acordadas/acordada464.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-py-constitution","publisher":"Cámara de Diputados del Paraguay","title":"Constitution — 2024 parliamentary edition","url":"https://www.diputados.gov.py/pdf/ConstitucionNacional_2024.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-py-tax-law","publisher":"Dirección Nacional de Ingresos Tributarios","title":"Law 6380/2019 — IRP and INR provisions","url":"https://www.dnit.gov.py/en/web/portal-institucional/w/ley-n-6380-19","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-py-tax-residence","publisher":"Dirección Nacional de Ingresos Tributarios","title":"Frequently asked questions — INR residence","url":"https://www.dnit.gov.py/en/web/portal-institucional/preguntas-frecuentes","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-py-tax-certificate","publisher":"Subsecretaría de Estado de Tributación, hosted by DNIT","title":"General Resolution 65/2020 — residence certificates","url":"https://www.dnit.gov.py/documents/20123/202522/Resoluci%C3%B3n%2BGeneral%2BN%C2%B065-2020.pdf/e5fb7814-34fc-4744-96c8-d99aee6d9d54?t=1684165234838.pdf","language":"es","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"PY","providerEntityCode":"PRY","providerEntityName":"Paraguay","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.756,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"PY","providerEntityCode":"PRY","providerEntityName":"Paraguay","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":73.982,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}