Paraguay public holidays 2026, VAT rate and tax data
Paraguay: VAT rate 10% since 1 Jan 2020; 14 public holidays in 2026 (next: Día de la Virgen de Caacupé (Our Lady of Caacupé), 8 Dec 2026); corporate tax rate 10%; minimum wage 3044000 PYG/month; policy interest rate 5.5%; inflation rate (CPI) 1.5%.
11 series, each cited to the official source it was verified against; most recently verified 26 Oct 2026; 1 past its update cycle. Currency PYG.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "PY", "series": "vat", "value": 10, "unit": "percent", "effective_from": "2020-01-01", "last_confirmed": "2026-09-05", "source": { "name": "Ley N° 6380/2019, Artículo 90", "url": "https://www.bacn.gov.py/leyes-paraguayas/9332/ley-n-6380-de-modernizacion-y-simplificacion-del-sistema-tributario-nacional" } }
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Paraguay public holidays 2026
14 days in 2026; next: Día de la Virgen de Caacupé (Our Lady of Caacupé) on 8 Dec 2026. Official source: Ley N° 7544/2025 'Que determina los Feriados Nacionales de la República del Paraguay'… · last verified 30 Jul 2026
Fixed by law 8 Confirmed 4 Substitute 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo (New Year's Day) | Fixed by law | Ley N° 7544/2025 'Que determina los… |
| 2 Mar 2026 Mon | Día de los Héroes de la Patria observed; moved from Sun 1 Mar by Decreto N° 5508/2026 |
Substitute | Ley N° 7544/2025 'Que determina los… |
| 2 Apr 2026 Thu | Jueves Santo (Maundy Thursday) | Fixed by law | Ley N° 7544/2025 'Que determina los… |
| 3 Apr 2026 Fri | Viernes Santo (Good Friday) | Fixed by law | Ley N° 7544/2025 'Que determina los… |
| 1 May 2026 Fri | Día de los Trabajadores (Labour Day) | Fixed by law | Ley N° 7544/2025 'Que determina los… |
| 14 May 2026 Thu | Día de la Independencia Nacional (Independence Day, day 1) | Confirmed | Ley N° 7544/2025 'Que determina los… |
| 15 May 2026 Fri | Día de la Independencia Nacional (Independence Day, day 2) | Confirmed | Ley N° 7544/2025 'Que determina los… |
| 12 Jun 2026 Fri | Día de la Paz del Chaco Chaco Armistice Day; fell on Friday, not moved |
Confirmed | Ley N° 7544/2025 'Que determina los… |
| 22 Jun 2026 Mon | Día de la Jura de la Constitución Nacional observed; new holiday, moved from Sat 20 Jun by Decreto N° 6215/2026 |
Substitute | Ley N° 7544/2025 'Que determina los… |
| 30 Jun 2026 Tue | Feriado nacional excepcional one-off, Decreto N° 6280/2026; clasificación de la Albirroja a octavos del Mundial 2026 |
Confirmed | Ley N° 7544/2025 'Que determina los… |
| 15 Aug 2026 Sat | Día de la Fundación de Asunción (Founding of Asunción; fixed, not movable) | Fixed by law | Ley N° 7544/2025 'Que determina los… |
| 29 Sep 2026 Tue | Día de la Batalla de Boquerón statutory date; move to Mon 28 Sep announced but no traslado decree issued as of 16 Jul 2026 — see notes |
Fixed by law | Ley N° 7544/2025 'Que determina los… |
| 8 Dec 2026 Tue | Día de la Virgen de Caacupé (Our Lady of Caacupé) | Fixed by law | Ley N° 7544/2025 'Que determina los… |
| 25 Dec 2026 Fri | Navidad (Christmas Day) | Fixed by law | Ley N° 7544/2025 'Que determina los… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Paraguay value
Rate schedules and breakdowns
Withholding tax rates
4.5–15% across 6 withholding taxes — no single rate · in force from 2020-01-01 · Official source: Ley 6380/2019 'De Modernizacion y Simplificacion del Sistema Tributario… · last verified 5 Sep 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | IDU - dividends and profit distributions to non-residents | 15 | dividends, profits ('utilidades') or returns ('rendimientos') made available or paid to non-resident individuals, companies or entities, including profits obtained by a foreign head office (branch remittances) | 2020-01-01 | Ley 6380/2019, art. 43 (Tasas), num. 2… |
| Residents pay 8% instead (art. 43 num. 1). The IDU falls on the distributed profit after the company's own IRAE (10%). Amounts taken to legal reserve, optional reserves or capitalisation are not subject to IDU unless later rescued (art. 42). The obligation arises when the… | |||||
| interest | INR - interest on unrelated-party loans and credit (effective rate on gross) | 4.5 | interest or commissions on loans or credit operations granted by foreign public or private entities and multilateral lenders, PROVIDED the parties are not related; includes interest on bonds placed abroad through recognised securities markets | 2020-01-01 | Ley 6380/2019, art. 75 num. 1 inc. a)… |
| EFFECTIVE RATE: 15% nominal on a presumed net base of 30% of gross = 4,5% of the gross interest. If lender and borrower are RELATED parties, the base is 100% (art. 75 num. 6) and the effective rate is 15%. Exempt: interest on public debt securities (art. 79 num. 1) and on… | |||||
| interest-related-party | INR - interest paid to related parties, shareholders or head office (effective rate on gross) | 15 | gross amounts made available, remitted or paid to partners, shareholders, head office or related companies/entities - including related-party interest - other than items with their own presumed base | 2020-01-01 | Ley 6380/2019, art. 75 num. 6: renta… |
| EFFECTIVE RATE: 15% of 100% of gross = 15%. The 30%-base concession for loan interest expressly excludes related-party operations, which fall here instead. | |||||
| royalties | INR - royalties (effective rate on gross) | 15 | royalties and payments for the use of intellectual property and similar rights exploited in Paraguay, paid to non-residents; royalties have no reduced presumed base, so they take the residual 100% base (art. 75 num. 6 when paid to related parties, num. 7 otherwise) | 2020-01-01 | Ley 6380/2019, art. 75 num. 7: renta… |
| EFFECTIVE RATE: 15% of 100% of gross = 15%. Art. 75 lists no royalty-specific base, so royalties fall in the 100% residual class whether paid to related (num. 6) or unrelated (num. 7) parties. | |||||
| personal-services | INR - personal and professional services (effective rate on gross) | 10.5 | personal services, professional or not, rendered by non-residents and taxed in Paraguay | 2020-01-01 | Ley 6380/2019, art. 75 num. 4: renta… |
| EFFECTIVE RATE: 15% of 70% of gross = 10,5%. Distinct heads exist for performing-arts fees (30% base, effective 4,5%, art. 75 num. 1 inc. d) and for digital/telecom services (see separate entry). | |||||
| digital-telecom-services | INR - digital, telecom and audio/video transmission services from abroad (effective rate on gross) | 4.5 | telephone calls, radiograms, audio or video transmission services, internet-protocol data emission/reception and other digital or similar services supplied from abroad into Paraguay | 2020-01-01 | Ley 6380/2019, art. 75 num. 1 inc. f)… |
| EFFECTIVE RATE: 15% of 30% of gross = 4,5%. Other 30%-base heads with the same 4,5% effective rate include international passenger transport and freight (exempt when the freight is for the export of goods, art. 79 num. 3), container-use cessions, insurance/reinsurance premiums… | |||||
Personal income tax brackets
8–10% across 3 bands · in force from 2020-01-01 · Official source: Ley N° 6380/2019, Artículo 69 (Tasas del IRP) · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 50000000 | 8 |
| 50000000 | 150000000 | 9 |
| 150000000 | — | 10 |
Statutory social-insurance contributions
1–23% across 3 contribution branches · in force from 2026-07-01 · Official source: Ley N° 98/92, que establece el régimen unificado de jubilaciones y pensiones y… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | floor monthly |
|---|---|---|---|---|---|---|---|
| ips_seguro_social | Instituto de Previsión Social (IPS) — seguro social obligatorio: jubilaciones y pensiones, enfermedad y maternidad, riesgos profesionales | 23 | 9 | 14 | percent | The salario devengado — the worker's monthly remuneration for services rendered. NO CEILING of any kind. The minimum base is the salario mínimo legal, Gs. 3.044.000 per month from 1 July 2026. The aguinaldo (thirteenth-month payment) is NOT subject to IPS contributions. | 3044000 |
| ONE CONTRIBUTION, THREE BRANCHES, NO SEPARATE ACCIDENT INSURANCE. Paraguay does not have a stand-alone riesgos-laborales scheme: occupational accidents and diseases are covered inside this single IPS contribution, so unlike Colombia, Chile, Peru, Costa Rica, Panama and the… | |||||||
| senepa | Aporte patronal al SENEPA (Servicio Nacional de Erradicación del Paludismo), Ministerio de Salud Pública y Bienestar Social | 1.5 | 0 | 1.5 | percent | The same salario devengado as the IPS contribution, with the same salario mínimo legal floor of Gs. 3.044.000 and no ceiling. Collected by the IPS with the aporte patronal and transferred out. | 3044000 |
| EMPLOYER-ONLY, and one of the two reasons the employer rate is 16,5 % rather than 14 %. It is not a social-insurance branch at all — it is an earmarked public-health levy riding on the payroll, and neither the worker nor the employer receives anything individually attributable… | |||||||
| snpp_sinafocal | Aporte patronal al SNPP (Servicio Nacional de Promoción Profesional) y a SINAFOCAL — vocational training levy | 1 | 0 | 1 | percent | The remuneraciones paid to the workers of private enterprises, on the same base as the IPS contribution, with the same salario mínimo legal floor and no ceiling. Collected by the IPS with the aporte patronal and transferred out. | 3044000 |
| EMPLOYER-ONLY training levy, and the second component of the 2,5 % that sits on top of the IPS's own 14 %. Like SENEPA it buys the individual worker no entitlement. Watch the citation chain: the 1 % is not in Ley N° 98/92 in its own right — it comes from the SNPP statutes (Ley… | |||||||
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