The director of Paraguay's Tax Revenue Office, Óscar Orué, stated that General Resolution DNIT No. 49/2026 does not create a new tax or limit the use of corporate reserves, but seeks to expand transparency and oversight over the origin and destination of accumulated profits.
Impuesto a los Dividendos y las Utilidades
Impuesto paraguayo que grava la distribución de ganancias con tasas del 8% para residentes y 15% para no residentes.
Paraguay offers five tax advantages to attract investment, including reduced income tax rates, VAT between 5% and 10%, no wealth tax (except real estate), and special regimes such as the Maquila Law and Free Trade Zones, according to data from the Ministry of Economy and Finance (MEF) and the National Directorate of Tax Revenue (DNIT).