Paraguay IVA standard rate
Paraguay IVA standard rate is 10 percent, in force since 1 Jan 2020. Last checked against the official source on 5 Aug 2026.
Impuesto al Valor Agregado (IVA) tasa general — standard value-added tax rate, per Artículo 90 of Ley N° 6380/2019 'De Modernización y Simplificación del Sistema Tributario Nacional', administered by the DNIT (Dirección Nacional de Ingresos Tributarios, ex-SET).
| Current value | 10 percent |
|---|---|
| In force from | 2020-01-01 |
| Official source | Ley N° 6380/2019, Artículo 90 — Tasas (Biblioteca y Archivo Central del Congreso Nacional, BACN) |
| Last verified | 2026-08-05 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Artículo 90 inciso g): '10% (diez por ciento) para todos los demás casos' — the general rate. A 5% reduced rate applies to: residential property rental (a), sale of immovable property (b), canasta familiar basics — arroz, fideos, aceite vegetal, yerba mate, leche, huevos, harina y sal yodada (c), listed agricultural/horticultural/fruit products (d), listed livestock products (e), and registered human-use medicines (f). The Executive may set differentiated rates between 5% and 10% for incisos a, b, c, e, f. Ley 6380 was promulgated 25 Sep 2019 (BACN) and, per its Art. 154, entered into force on the date fixed by the Executive (Decreto 2787/2019): 1 January 2020. The 10% general rate itself is unchanged since IVA was introduced by Ley 125/91 (in force from 1992/93), so the effective_from reflects the current statute, not a rate change. Tax authority: dnit.gov.py.
Get it programmatically
curl https://latamref.dev/v1/py/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/py/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/py/vatOther Paraguay series: BCP monetary policy rate (TPM) · VAT registration threshold · Salario mínimo legal (monthly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory default interest (interés moratorio) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Peru · Trinidad and Tobago · Uruguay · Argentina · Barbados · all 22