Paraguay Withholding tax rates
Paraguay Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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 | structured — see the API |
|---|---|
| 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 | 2026-08-10 |
| 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