Tax residency and its certificate
Tax residency in Paraguay, with the article beside every figure
You arrive with a rate and a number of days that someone gave you as certain. Here is what the law and the Dirección Nacional de Ingresos Tributarios, the DNIT, say, article by article. We sell one thing: a tax position that can be documented and defended.
10 working days
The DNIT’s term to issue the certificate from filing; Resolución General N° 65/2020, Art. 4.
1 year
The certificate’s validity from its issue; Art. 6 of the same resolution.
2 routes
With a RUC or without one: Art. 3 sets the requirements in two branches, and the second asks for no RUC.
Checked against the texts on 06-Sep-2026
Why us
Four things you can check before writing to us.
A platform built by a French expat and a Paraguayan lawyer
One went through the same question you are asking today; the other is your Paraguayan lawyer, matriculated before the Corte Suprema, and answers under the law that decides it. European standards of process, and Paraguayan law read by someone who practices it.
You can hold us to every line.
Your Paraguayan lawyer signs every filing
The founder’s partner — a Paraguayan lawyer — files your application and answers for it.
Every statement carries its article
Everything this page says about the law points to an article you can read. What we cannot cite, we do not claim.
If the certificate will not serve you, we say so before you spend
The certificate proves what the resolution says, not what your bank or your home authority would like to read into it. We explain that difference in the first conversation, not the last.
One price, with everything inside it
What the authorities charge and our work, in one written figure.
What you were told, and what the text says
Five claims circulate on every page and in every automated answer about tax residency, its certificate and the RUC, the single taxpayer register. We set each one against the text that supports it, or does not.
You were told
With one hundred and twenty days in Paraguay you are already a tax resident.
The text
Ley N° 125/1991, Art. 152, num. 1 sits under the heading “Domicilio de las personas físicas”, domicile of natural persons. It presumes domicile at the place of habitual residence after more than one hundred and twenty days there: “El lugar de su residencia habitual la cual se presumirá cuando permanezca en ella por más de ciento veinte (120) días.”
For you
It is a presumption about domicile, one of four alternative tests, in the book of the law still in force. It does not say tax residency and it sets no condition for obtaining it.
You were told
The rule is one hundred and eighty-three days, as everywhere.
The text
No instrument we hold says that figure. It is not in Ley N° 6380/2019. It is not in the resolution that governs the certificate. It is not on any DNIT page we have read.
For you
It is another country’s rule that the market copied. If someone requires it of you, ask them for the article.
You were told
The tax is a flat ten per cent.
The text
Ley N° 6380/2019, Art. 69: “El impuesto correspondiente a las rentas derivadas de la prestación de servicios personales se determinará mediante la aplicación de tasas progresivas vinculadas a una escala de rentas netas.”, the tax on personal services income is determined by progressive rates tied to a scale of net income.
For you
Three brackets, from 8% to 10%: 8%, 9% and 10% by the net income of the bracket. The full table, with its thresholds in guaraníes, is below with its article.
You were told
Without a RUC there is no tax residency certificate.
The text
The resolution that governs the certificate has two branches of requirements. One is for a taxpayer; the other for whoever is not, or no longer is. The second asks for no RUC.
For you
There is a route to the certificate without a RUC, with your identity card and the migratory movement certificate. We show the whole of it below.
You were told
The authority has a different name on every page you read.
The text
Ley N° 7143/2023 created the DNIT, which succeeds the under-secretariat the earlier resolutions name by its initials of the time. Those resolutions remain in force with the old name inside them.
For you
When a text quoted here names the authority by its pre-2023 initials, read DNIT. It is the same authority under its current name.
Three things, not one
Migratory residency, tax residency and the RUC are blurred into one word. Each is granted by a different authority and obliges you to different things. Knowing which of the three you need is what makes this page yours.
Granted by the Dirección Nacional de Migraciones
Migratory residency
It is your right to live in Paraguay: temporary first, permanent after, with the Paraguayan identity card. It says nothing about tax. It has its own page.
Certified by the DNIT
Tax residency
It is your standing before Paraguayan tax, and the document that proves it is the tax residency certificate. The resolution says the certificate proves whether the applicant is subject to Paraguayan tax rules for the period it names: “Dicho Certificado acreditará que el solicitante se encuentra o no sujeto a las normas tributarias en el Paraguay por el periodo o ejercicio fiscal indicado en el referido documento.”
Assigned by the DNIT to whoever has an activity
The RUC
It is your taxpayer number. It is born of an activity in Paraguay and creates obligations with deadlines. It is not a requirement of tax residency, nor of the certificate, unless you are already a taxpayer.
We tell you which of the three you need, before you take a step.
Tell us about your situationThe certificate, both ways
Resolución General N° 65/2020 sets the requirements in two branches. The market shows only the first. Here are both, in the authority’s words.
Ten working days
Art. 4: the DNIT issues the certificate “dentro de los diez (10) días hábiles siguientes de haberse presentado la solicitud”, within ten working days of the application.
A rejection is notified with its reason and the application can be filed again once cured.
One year
Art. 6: the certificate “tendrá validez de un (1) año a partir de la fecha de su expedición”, is valid for one year from its issue, and forms part of your tax file.
What Resolución General N° 65/2020, Art. 3, requires
When you are a taxpayer
- A RUC“Tener RUC.”
- Tax obligations up to date“Estar al día en el cumplimiento de sus obligaciones tributarias.”
- A copy of the taxpayer’s or legal representative’s valid identity card“Presentar una copia de su Cédula de Identidad civil vigente del contribuyente o representante legal.”
When you are not a taxpayer, or no longer are
- A copy of your valid identity card“Presentar una copia de su Cédula de Identidad civil vigente.”
For every natural person, in either branch: “En caso de que la Solicitud de Certificado de Residencia Fiscal sea requerida sobre una persona física se deberá presentar la Constancia de Movimiento Migratorio emitida por la Dirección General de Migraciones, correspondiente al periodo o ejercicio fiscal sobre el cual se solicite el Certificado.”
The migratory movement certificate is issued by Migraciones for the period you ask to certify. It is the document no page in the market mentions; we request it first, so your application never stops on it.
The resolution, of 2020, names the authority by its name at the time; Ley N° 6984/2022, Art. 76, created the Dirección Nacional de Migraciones in its place: this page’s DNM.
We tell you which branch is yours and which paper is missing, before anything is filed.
Tell us about your situationWhen the RUC is yours to get
The RUC is not a residency procedure: it is the consequence of an activity. Who must register, who need not, what number you receive and which clocks start running, with the resolution beside each.
Who must register, and when
Resolución General N° 79/2021, Art. 1: whoever requires registration does so “dentro del plazo de treinta (30) días hábiles contados a partir de la fecha de inicio de sus actividades”, within thirty working days from the start of activities. The activity is what opens the deadline; without an activity in Paraguay there is no deadline running.
Who need not
Whoever lives in Paraguay on income from abroad and has no activity here is not obliged to register by the fact of residing. If an activity starts later, the deadline starts then.
Your number is your identity card number
Resolución General N° 133/2023, Art. 1 rewrites Art. 6 of Resolución General N° 79/2021. For a Paraguayan, or a foreigner with temporary or permanent residency, who holds a Paraguayan identity card, the RUC is that card’s number: “Para las personas físicas paraguayas y las personas físicas extranjeras con residencia temporal y residencia permanente que cuenten con Cédula de Identidad Civil Paraguaya será el que corresponda al número de dicho documento.”
The clocks that run with a RUC
Any change in the declared data is updated “dentro de los 30 (treinta) días hábiles siguientes a la fecha en que haya ocurrido cualquier modificación de los datos declarados en el mismo”, within thirty working days of the change, with a fine past the deadline (Art. 8). Without a valid timbrado (the tax authority’s authorization to issue sales documents), the DNIT may suspend the activity of its own motion “ciento ochenta (180) días corridos contados desde el vencimiento de su último timbrado”, one hundred and eighty calendar days from the last timbrado’s expiry (Art. 13). The deadlines of the registration itself were set by a later resolution our corpus does not yet hold; we tell you when we hold it, not before.
A RUC opened without need is a monthly obligation without a reason. Before opening one, we read with you whether your situation requires it.
How we work your file
Four steps, and in each one it is written what we do and what you bring. None starts without the one before.
We read your case and tell you which of the three things you need
Us
We determine which of the three you need, or which of them, and by which branch you enter the certificate. If what you need does not exist in Paraguayan law, we say so in this conversation.
You
Your migratory status, where your income comes from and what whoever is asking you for the paper is asking for.
No legal clock: it is a conversation, and it ends when you know which of the three you need.
We assemble the file and check every document before it is filed
Us
We request the migratory movement certificate for the right period, check your identity card and, if you are a taxpayer, that your obligations are current. Nothing is filed with a document we know will be observed.
You
Your valid Paraguayan identity card and, if you hold a RUC, your access to the Marangatu system.
The DNM’s clock: no text we hold sets a deadline for the constancia de movimiento migratorio.
We file the application with the DNIT and follow the deadline
Us
Your lawyer files the application by the branch that is yours and follows the answer in the electronic mailbox. A rejection is read, cured and filed again.
You
Nothing more than answering when we write to you.
Ten working days from filing, Resolución General N° 65/2020, Art. 4.
We hand you the certificate with what it says and what it does not
Us
You receive the certificate with a one-page note: which period it covers, how long it is valid, and what it does and does not certify. The law of your home country is not ours, and we will not invent it for you.
You
Your reading of the note, and the date renewal will be due.
One year of validity from issue, Art. 6.
What the texts do not say
Six things stated or assumed on every page that no text we hold says. When the text is silent, we tell you, because an invented answer costs you more than an open question.
A tax-residency test for a natural person, in the law
It is not in the tax law. Ley N° 6380/2019 defines residence only for legal persons. Its Art. 5 says: “Se considerarán residentes en el territorio nacional:”, the following are deemed resident in Paraguay, and two points follow, both about entities. For a natural person, Art. 49 says “residentes en el territorio nacional”, resident in Paraguay, and defines nothing. No day count, no condition.
The regulation’s test points at a repealed law
The only written test for a natural person is in the non-residents’ tax regulation. Decreto N° 3181/2019, Anexo, Art. 2: “se considerará Residente a los efectos fiscales a aquel que cuente con residencia permanente en el territorio de la República conforme a la Ley N° 978/1996 «De Migraciones» y sus modificaciones”, a natural person is tax-resident when holding permanent residence under the 1996 migration law, as amended. That law was repealed by Ley N° 6984/2022, Art. 107: “Derógase la Ley Nº 978/1996 “DE MIGRACIONES”.” How that reference is read today is a question of law we answer on your file, not on a page.
What your home authority will accept
No Paraguayan text says. The certificate is governed by Resolución General N° 65/2020. Its Art. 1 says it attests that the applicant “se encuentra o no sujeto a las normas tributarias en el Paraguay por el periodo o ejercicio fiscal indicado”, is or is not subject to tax rules in Paraguay for the stated period. What your country does with that paper is governed by its law and by any treaty, not by ours. We tell you what the certificate states and what it does not, before you request it.
How the application is filed today
The resolution says the filing desk “hasta tanto se habilite la opción para realizar el trámite de forma electrónica”, until the electronic option is enabled, Art. 2, and e-mail “Mientras duren las medidas sanitarias”, while the pandemic’s sanitary measures last, Art. 10. No later text we hold says which of the two channels governs today, and the DNIT’s page publishes the form without saying. We confirm the channel with the authority before filing anything.
Which document opens a RUC before the cédula
Resolución General N° 79/2021 provided, in 2021, a number series for foreigners holding a migration card and no cédula. Resolución General N° 133/2023 replaced that article and ties the number to the Paraguayan cédula. No text we hold says what a resident who does not yet have one presents today. Until the cédula exists, we do not open a RUC on an assumption.
Whether you must sign in person
The 2021 text of Resolución General N° 79/2021 allowed the signed forms to be delivered by a third party or by courier. The resolution that amended it, N° 103/2021, is not in our corpus, and the authority’s 2022 guide says in person only. Until we read it, we plan on your being present.
The rates, with their article
Personal income tax is calculated by bracket, not at one rate.
Ley N° 6380/2019, Art. 49: “Serán contribuyentes las personas físicas nacionales o extranjeras, residentes en el territorio nacional.”, natural persons, national or foreign, resident in Paraguay, are taxpayers. And Art. 69 sets the scale.
| Annual net income | Bracket rate | Article |
|---|---|---|
| ≤ ₲ 50.000.000 | 8% | Art. 69 |
| ₲ 50.000.001 – ₲ 150.000.000 | 9% | Art. 69 |
| ≥ ₲ 150.000.001 | 10% | Art. 69 |
Each bracket applies only to the portion of income that falls in it, and the tax is the sum of the three results. Dividends and the income of non-residents have their own taxes, rates and articles. We show them when your case touches them, not before.
One quote, with everything included
What the authorities charge for each certificate and our work come in one figure, in writing, before you commit to anything.
Your quote
The reading of your case, the file and the filing
You pay by card, bank transfer or cash against an invoice, once you approve the quote.
The quote says which certificate we request, by which branch and with which documents. It also says what the paper you will obtain certifies, and what it does not.
Tell us about your case, and you get your exact figure.
Ask for the quoteWho decides
Two authorities, two decisions. One grants your residency; the other certifies your tax position and assigns your RUC. Neither of them is us.
Dirección Nacional de Migraciones
Grants temporary and permanent residency, Ley N° 6984/2022, Arts. 46 and 47, and has no part in the tax side. Its decision comes first in time.
Dirección Nacional de Ingresos Tributarios
Issues the tax residency certificate through its Dirección de Asistencia al Contribuyente y de Créditos Fiscales, Resolución General N° 65/2020, Art. 5, and may refuse an incomplete application, Art. 4. Assigns the RUC to whoever starts an activity, Resolución General N° 79/2021, Art. 1.
Neither decision is ours. We prepare the file so the authority decides on a complete record, and we promise no outcome, because it is not ours to promise.
Questions
The questions as people type them into the search box, answered with the text.
How many days do I have to spend in Paraguay to be a tax resident
No rule we hold sets a number of days as a condition of tax residency. The one hundred and twenty days of Ley N° 125/1991, Art. 152, are a presumption about domicile: “El lugar de su residencia habitual la cual se presumirá cuando permanezca en ella por más de ciento veinte (120) días.”, the place of habitual residence, presumed after more than one hundred and twenty days there. The one hundred and eighty-three days appear in no Paraguayan instrument we have read.
Do I need a RUC to obtain the tax residency certificate
Not necessarily. Resolución General N° 65/2020, Art. 3, has a branch for whoever is not a taxpayer or no longer is: “Presentar una copia de su Cédula de Identidad civil vigente.”, a copy of your valid identity card. Every natural person is also asked for the migratory movement certificate for the period.
How long does the tax residency certificate take
Resolución General N° 65/2020, Art. 4, says the authority issues it “dentro de los diez (10) días hábiles siguientes de haberse presentado la solicitud”, within ten working days of the application. It is the authority’s deadline, not a promise of ours; what is ours is filing an application that is not rejected for a missing document.
How long is the tax residency certificate valid
One year from its issue, Art. 6: “tendrá validez de un (1) año a partir de la fecha de su expedición”. Each period you want to certify is one application, with the migratory movement certificate for that period.
What is the income tax rate in Paraguay
For personal work income it is not one rate but a scale by bracket, Ley N° 6380/2019, Art. 69; the table on this page shows it with its thresholds. Dividends and non-resident income have their own taxes and articles.
Is my RUC number my identity card number
Yes, if you are a temporary or permanent resident with a Paraguayan identity card. Resolución General N° 133/2023, Art. 1: “Para las personas físicas paraguayas y las personas físicas extranjeras con residencia temporal y residencia permanente que cuenten con Cédula de Identidad Civil Paraguaya será el que corresponda al número de dicho documento.”
Does the Paraguayan tax residency certificate free me from tax in my country
No Paraguayan paper says that, and we do not practice the law of your country. The certificate proves your standing before Paraguayan tax for the period it names. What effect it has at home depends on that country’s law and on the treaties that exist. We tell you what the paper certifies; you or your adviser there decide with that.
The law
A natural person’s tax residency is documented with the DNIT’s certificate, governed by Resolución General N° 65/2020: “Dicho Certificado acreditará que el solicitante se encuentra o no sujeto a las normas tributarias en el Paraguay por el periodo o ejercicio fiscal indicado en el referido documento.”
Ley N° 6380/2019, Art. 49, opens its list of taxpayers of personal income tax with this paragraph: “Serán contribuyentes las personas físicas nacionales o extranjeras, residentes en el territorio nacional.”
Domicile, which is not tax residency, is presumed by Ley N° 125/1991, Art. 152. Its num. 1, the first of four alternative tests, says: “El lugar de su residencia habitual la cual se presumirá cuando permanezca en ella por más de ciento veinte (120) días.” The text does not say over what period those days are counted.
Sources
Ley N° 6380/2019, on the modernization and simplification of the national tax system, Arts. 49 and 69. Ley N° 125/1991, Book V, Art. 152. Resolución General N° 65/2020, Arts. 1, 3, 4 and 6. Resolución General N° 79/2021, Arts. 1, 8 and 13. Resolución General N° 133/2023, Art. 1. Ley N° 7143/2023, which creates the DNIT. Every text is in our corpus, checked against the original.
A tax position that can be documented, not a rate that can be promised
Tell us what you want to do in Paraguay. Your Paraguayan lawyer reads your consultation, and the first exchange has no fee.