Paraguay corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 10 percent |
|---|---|
| In force from | 2020-01-01 |
| Official source | Ley N° 6380/2019, Artículo 21 (Tasa): 'La tasa del IRE será del 10% (diez por ciento), sobre la renta neta' — Impuesto a la Renta Empresarial (BACN — texto oficial de la ley) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
IRE (Impuesto a la Renta Empresarial), régimen general — flat 10% on net income (renta neta), Art. 21 Ley 6380/2019, administered by the DNIT (ex-SET). Read verbatim from the official law text on the BACN (Biblioteca y Archivo Central del Congreso Nacional). Not a tiered scale — Paraguay taxes company profits at a single 10% rate; the same 10% also applies as the single rate under the simplified SIMPLE régimen for medium firms (turnover ≤ ₲2.000.000.000, on the lower of real net income or 30% of gross billing, Art. 26), while the smallest firms may use RESIMPLE fixed monthly amounts (Art. 27). Ley 6380 entered into force 1 Jan 2020 (Decreto 3182/2019); the 10% IRE rate is unchanged since. bacn.gov.py blocks plain (non-browser) fetchers; Art. 21 was read in-browser from the official BACN law page. DNIT reference for Ley 6380: https://www.dnit.gov.py/en/web/portal-institucional/w/d-ley-n-6380-19
Get it programmatically
curl https://latamref.dev/v1/py/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/py/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/py/corporate-taxOther Paraguay series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates