Paraguay Process
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DNIT rules checked 8 Oct 2026

Paraguay RUC setup for foreign residents

Get your Paraguayan tax ID registered correctly with DNIT, in the right regime, with a filing history that also works as proof of income for permanent residency.

Ask about your RUC How it works

RUC at a glance

  • You needParaguayan cédula + selfie with it
  • WhereOnline, DNIT Marangatu
  • DNIT feeFree
  • Needed forInvoicing, many bank accounts
  • Permanent residencySelf-employed proof of income

Requirements per Resolución General DNIT 34/2025, Annex 1.

Who this is for

Residents who want their tax side clean from day one.

Freelancers

Remote workers & consultants

You invoice clients, here or abroad, and need the right activity codes and regime.

Local business

Small business owners

Cafés, services or shops that need to operate fully on the books.

Permanent residency

Future permanent residents

You plan to prove income through your RUC filings when you convert to permanent.

We're not a relocation-package vendor. We don't bundle immigration, tax and banking into one opaque "solution"; you'll understand exactly what is done in your name.

How it works

From your cédula to an active RUC.

  1. Review

    Your residency status, activity and income plans, and whether you need help at all.

  2. Regime & codes

    RESIMPLE or IRE General, IRP, IVA, and activity codes that match what you'll do.

  3. Documents

    Colour scan of both sides of your cédula (max. 10 MB) and a photo of your face holding it.

  4. Online filing

    Submitted in DNIT's Marangatu system. If DNIT calls you in, you bring only your original ID.

  5. Handoff

    Marangatu access activated and a calendar of your filing dates.

What DNIT actually asks for (Res. Gral. 34/2025): for a foreign individual, a valid Paraguayan cédula or a passport issued in Paraguay, plus the selfie. No utility bill is listed. The signed ID file "CI_REG.FIRMA" you may read about applies to company representatives, not personal RUCs. DNIT doesn't charge for registration.
Paraguay tax basics

What a RUC brings with it.

From DNIT's own guidance on Ley 6380/2019.

Personal income tax (IRP)

8–10%, above Gs. 80 million

  • Owed once gross income from personal services passes Gs. 80,000,000 in a year
  • 8% up to Gs. 50M net, 9% up to Gs. 150M, 10% above
  • Below the threshold you still have the formal filing obligations
Small business (IRE RESIMPLE)

Fixed Gs. 20,000–80,000 a month

  • For sole proprietors with income up to Gs. 80,000,000 a year
  • Paid monthly or quarterly; one annual return, due late February
  • Over the limit you move to IRE General (10% on net profit)
The rule most foreigners miss

Where you do the work decides the tax.

Paraguay taxes Paraguayan-source income, defined as income from "activities carried out in the Republic" (Ley 6380/2019, Art. 6). Work you do while physically in Paraguay can be Paraguayan-source even if the client is abroad. Work done abroad, or income from assets abroad, generally isn't. Set this up deliberately, with contracts and invoices that match.

Common mistakes

Avoid these and you avoid most problems.

Registering "just in case"

A RUC starts filing obligations straight away. With no income you still file, and missed returns lead to fines.

The wrong regime

Defaulting to IRE General when RESIMPLE fits (or the reverse) means overpaying or amending later.

Nil returns before permanent

Since July 2026, zero returns don't prove income. If your RUC is your evidence, the activity must be real.

Assuming home taxes stop

A Paraguayan RUC doesn't end your home country's claims. US citizens keep filing; others must actually leave their old tax residency. See below.

Your home country's taxes

What a RUC changes at home, and what it doesn't.

Paraguay has income tax treaties only with Chile, Qatar, Taiwan, the UAE, Uruguay and Spain. None with the US or Canada.

  • You keep filing with the IRS. The US taxes citizens and green-card holders on worldwide income wherever they live.
  • FEIE: up to $132,900 of foreign earned income per person can be excluded for 2026 (IRS). It doesn't cover self-employment tax.
  • Self-employment tax: 15.3% (12.4% Social Security up to the 2026 wage base of $184,500, plus 2.9% Medicare). With no US–Paraguay totalization agreement, Paraguay's system doesn't replace it.
  • If Paraguay taxes the same income (work done while in Paraguay), the foreign tax credit may suit you better than the FEIE. Ask your CPA to model both.
  • FBAR & FATCA: file FinCEN 114 if your foreign accounts together exceed $10,000 at any time in the year. Paraguayan banks ask US persons for a FATCA self-certification. Willful FBAR violations can cost up to 50% of the balance.

We handle the Paraguay side (RUC, activity codes, regime). Pair it with a US-licensed CPA for the IRS side so both stories match.

How we can help

Three levels of support.

Indicative ranges in USD; the final price depends on your case. If you can do it yourself, we'll say so.

Option A

Strategy

$120–200 One-time session
  • Review of your situation
  • Regime and activity-code analysis
  • A clear plan, for DIY or with us
Option B · Most chosen

Full setup

$350–550 One-time setup
  • Everything in Strategy
  • Form preparation and DNIT online submission
  • Marangatu activation and first-steps guide
Option C

Setup + 3 months

$650–900 Package
  • Everything in Full setup
  • First three months of accounting
  • Help with your first invoices and filings
Personal RUC

You are the business

  • Fast to set up and simple to run
  • Unlimited personal liability
Company (S.A. / EAS)

A separate legal entity

  • Limited liability
  • Formation, accounting and stricter compliance; most solo freelancers start personal
Common questions

Paraguay RUC questions, answered.

Do I need a RUC as soon as I get residency?

No. You need one when you start invoicing or doing economic activity. But if you'll prove income for permanent residency as self-employed, you need months of real filings first, so don't start too late.

Can I get a RUC without a cédula?

For a foreign individual, DNIT asks for a valid Paraguayan cédula or a passport issued in Paraguay (Res. Gral. DNIT 34/2025). In practice that means getting residency and your cédula first.

How long does it take?

Preparing the regime choice and activity codes takes a few days. The filing itself is online; if DNIT calls you in to approve it, you bring only your original ID.

Do I need an accountant all the time?

Under IRE General with IVA, usually yes. Under RESIMPLE many people manage alone, though a yearly check is worth it.

Do I need RUC history for permanent residency?

Only if you use the self-employed category: Res. DNM 407/2026 asks for your RUC plus 3 months of IVA returns, or last year's IRP with a tax-compliance certificate, showing real activity. Remote workers, retirees, employees and property owners use other evidence.

Will my Paraguayan bank report my account to the IRS?

If you're a US person, expect a FATCA self-certification when you open the account. That's routine, as long as you keep up with your own FBAR and FATCA filings.

Sources

Checked 8 October 2026. Official sources first.

Informational content only, not legal or tax advice. We're not US or Canadian tax preparers.

Get in touch

Start your enquiry.

Tell us a bit about your situation. We'll reply by email and tell you whether DIY or support is the better fit.

We'll reply by email to discuss your options.

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