Paraguay income tax rates
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
| Current value | 3 entries — see the API for the full schedule |
|---|---|
| In force from | 2020-01-01 |
| Official source | Ley N° 6380/2019, Artículo 69 (Tasas del IRP) — rentas derivadas de la prestación de servicios personales, escala progresiva 8%/9%/10% (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
IRP (Impuesto a la Renta Personal), Art. 69 Ley 6380/2019, read verbatim from the official BACN law text. Progressive MARGINAL schedule on ANNUAL net income (renta neta) in guaraníes for rentas por la prestación de servicios personales: 8% on the portion up to ₲50.000.000; 9% on the portion from ₲50.000.001 to ₲150.000.000; 10% on the portion at/above ₲150.000.001. Top marginal 10%. Taxpayers whose gross service income does not exceed ₲80.000.000 in the fiscal year must file but owe no tax (Art. 69 final paragraph). These are FIXED nominal guaraní thresholds in the statute (not annually re-indexed to salarios mínimos). Note: the OTHER IRP category — rentas y ganancias de capital — is taxed separately at a flat 8%, and this series models only the servicios-personales progressive scale. Deductions (gastos e inversiones that reduce renta neta) are NOT modelled here. Residents. bacn.gov.py blocks plain fetchers; read in-browser. DNIT IRP guidance: https://www.dnit.gov.py/en/web/portal-institucional/irp
Get it programmatically
curl https://latamref.dev/v1/py/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/py/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/py/income-taxOther Paraguay series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate