--- title: "Paraguay RUC for Foreigners 2026 – Tax ID Setup Guide" description: "Paraguay RUC (tax ID) setup for foreign residents, checked against DNIT in October 2026: what DNIT really requires, IRP and RESIMPLE, and the permanent-residency link." url: https://www.paraguayprocess.com/RUC.html language: en --- 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 need: **Paraguayan cédula + selfie with it** - Where: **Online, DNIT Marangatu** - DNIT fee: **Free** - Needed for: **Invoicing, many bank accounts** - Permanent residency: **Self-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. New since 6 July 2026 · Res. DNM 407/2026 ## Your RUC can carry your permanent residency. Migraciones now asks every permanent applicant for proof of real, verifiable income. For the self-employed, that proof is the RUC. Self-employed (Art. 8) ### RUC + filings with real activity - Proof of RUC registration (Constancia de Persona Física) - IVA returns for the last 3 months, *or* last year's IRP return with a tax-compliance certificate - Zero ("nil") returns don't count: the filings must show movement Remote worker (Art. 9) ### Work certificate instead - Certificate showing the work relationship, income and how you're paid - Foreign documents apostilled and translated - A RUC may not be needed for this category **Timing matters.** Three months of real filings can't be created the week you apply, and your proof must match the activity you declared in your temporary application (Art. 3). Plan the RUC alongside your residency, not after it. 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. **United States** - **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. **Canada** - **Canada taxes residents, not citizens.** Once you're a non-resident for tax purposes, Canada generally stops taxing your foreign income. - **Becoming a non-resident** means cutting significant residential ties (home, spouse, dependants). The CRA's form NR73 asks for its opinion. - **Departure tax:** when you emigrate, the CRA treats certain assets as sold at market value. You can elect to defer payment. - **No treaty:** there's no Canada–Paraguay tax treaty, so keep both sides consistent yourself. **European Union** - **Most EU countries tax residents.** Moving your life to Paraguay usually ends that, under your country's own rules. - **Spain** has a tax treaty with Paraguay, effective 1 January 2025, which helps settle double residency. - **Other EU countries have no treaty.** Some keep taxing you for years after you leave, or apply exit taxes on shares. Check your home country's departure rules. 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. - [DNIT: Res. Gral. 34/2025, Annex 1, documents for RUC registration (PDF)](https://www.dnit.gov.py/documents/20123/357313/Documentos+requeridos+para+inscripci%C3%B3n+en+el+RUC+-+Anexo.-1.pdf/822377dc-2be1-0ed6-dc2d-1bee78f7840a?t=1754415530225.pdf) - [DNIT: IRP guide, thresholds and rates (PDF)](https://www.dnit.gov.py/documents/20123/233435/IRP+Cartilla+al+30.07.24.pdf/4d86e05b-f11f-1d82-82a1-7646ac962cfa?t=1722351619203.pdf) - [DNIT: IRE RESIMPLE](https://www.dnit.gov.py/en/web/portal-institucional/ire-resimple) - [DNIT: Ley 6380/2019, Art. 6 (source rule)](https://www.dnit.gov.py/en/web/portal-institucional/w/ley-n-6380-19) - [Migraciones: Res. DNM 407/2026 (PDF)](https://migraciones.gov.py/wp-content/uploads/2026/06/RESOLUCION-DNM-Nro-407-28.05.2026-ACREDITACION-DE-SOLVENCIA-ECONOMICA-PARA-RESIDENCIA-PERMANENTE-1.pdf) - [IRS: Foreign Earned Income Exclusion](https://www.irs.gov/individuals/international-taxpayers/figuring-the-foreign-earned-income-exclusion) · [SSA: 2026 wage base](https://www.ssa.gov/oact/cola/cbb.html) · [SSA: totalization agreements](https://www.ssa.gov/international/agreement_descriptions.html) - [CRA: Leaving Canada (emigrants)](https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html) - [PwC: Paraguay tax treaties](https://taxsummaries.pwc.com/paraguay/individual/foreign-tax-relief-and-tax-treaties) 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.