# Paraguay: individual tax scope

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. Sources reviewed 2026-09-22; review due 2026-12-21.

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.

## Published individual residence criterion

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.

Evidence: conditional. [Dirección Nacional de Ingresos Tributarios: Frequently asked questions — INR residence](https://www.dnit.gov.py/en/web/portal-institucional/preguntas-frecuentes). Source location: INR question: ¿A quiénes se considera residentes?, individual paragraph and legal references..

## Resident personal-income categories

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.

Evidence: documented. [Dirección Nacional de Ingresos Tributarios: Law 6380/2019 — IRP and INR provisions](https://www.dnit.gov.py/en/web/portal-institucional/w/ley-n-6380-19). Source location: Articles 47–49 and 53..

## Overseas services can be domestic source

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.

Evidence: conditional. [Dirección Nacional de Ingresos Tributarios: Law 6380/2019 — IRP and INR provisions](https://www.dnit.gov.py/en/web/portal-institucional/w/ley-n-6380-19). Source location: Article 48(2)–(3)..

## Nonresident taxation

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.

Evidence: conditional. [Dirección Nacional de Ingresos Tributarios: Law 6380/2019 — IRP and INR provisions](https://www.dnit.gov.py/en/web/portal-institucional/w/ley-n-6380-19). Source location: Articles 71–73, especially Article 73(9)..

## Treaty-residence evidence

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.

Evidence: conditional. [Subsecretaría de Estado de Tributación, hosted by DNIT: General Resolution 65/2020 — residence certificates](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). Source location: Articles 1–3 and 7–9, PDF pp.3–5..

## Scope and limitations

- 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.

## Explore this passport

- [Passport rank and travel access](https://multipassrank.com/passport/paraguay)
- [Citizenship requirements](https://multipassrank.com/passport/paraguay/citizenship)
- [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/PY)
- [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries)

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