Paraguay Withholding tax rates
Paraguay Withholding tax rates: no single figure applies. The 6 withholding taxes held run from 4.5% to 15%, cited to Ley 6380/2019 'De Modernizacion y Simplificacion del Sistema Tributario Nacional': art. 43 (IDU Tasas), in force since 1 Jan 2020. Last checked against the official source on 5 Sep 2026.
Official source: Ley 6380/2019 · Last checked 2026-09-05 · source fingerprint
The taxes Paraguay withholds on payments to non-residents: the IDU (Impuesto a los Dividendos y a las Utilidades) at 15% on dividends and profit distributions, and the INR (Impuesto a la Renta de No Residentes), a final withholding at a nominal 15% applied to presumed net-income bases of 30% to 100% of the gross payment depending on income type - so effective rates on gross range from 4,5% to 15%. Both created by Ley 6380/2019; administered by DNIT (formerly SET).
Compare withholding tax rates across all 22 Latin American countries →
| Current value | 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 Nacional': art. 43 (IDU Tasas) - '15% (quince por ciento) cuando el perceptor de los dividendos, utilidades o rendimientos sea una persona fisica, juridica o entidad no residente en el pais, incluidos los obtenidos por la casa matriz del exterior'; art. 75 (INR Renta Neta) - presumed net-income bases 'sin admitir prueba en contrario' of 30%, 50%, 70% or 100% of gross by income type; art. 76 (INR Tasa) - 'La tasa del INR sera del 15% (quince por ciento)' |
| Last verified | 2026-09-05 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Paraguay taxes non-residents through two different taxes (IDU for dividends, INR for everything else), and the INR's single 15% nominal rate is applied to PRESUMED NET BASES that differ by income type (30%, 50%, 70% or 100% of gross, fixed by art. 75 of Ley 6380 without admitting proof to the contrary), producing effective rates on gross of 4,5%, 7,5%, 10,5% or 15%. A caller wanting a number must name which payment type; read withholding_rates - each entry's `rate` is the EFFECTIVE rate on the gross payment - rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce them, and whether relief is available depends on the recipient's residence, beneficial ownership and the treaty's own conditions. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Domestic exemptions also exist (art. 79): interest on Paraguayan public debt, interest/gains on securities traded through CNV-regulated stock exchanges, and international freight for the export of goods, among others. For contrast: the IDU rate on distributions to RESIDENTS is 8% (art. 43 num. 1); the 15% in this record is the non-resident rate (art. 43 num. 2), which also covers profits attributed to a foreign head office. INR withholding is a 'pago unico y definitivo' - a final tax (art. 77). Both taxes were created by Ley 6380 of 25 September 2019, in force from 1 January 2020. Operative Spanish text verified on the official legislative archive (BACN).
Get it programmatically
curl https://latamref.dev/v1/py/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/py/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/py/withholding-taxOther Paraguay series: BCP monetary policy rate (TPM) · IVA standard rate · VAT registration threshold · Salario mínimo legal (monthly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · 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