Paraguay capital gains tax calculator
Paraguay taxes an individual’s disposal under the IRP on rentas y ganancias del capital: the net income is presumed at 30% of the sale value, taxed at 8% for a resident and 15% for a non-resident, which is 2.4% or 4.5% of the price. A resident can elect the documented real base instead, and a loss on one sale neither nets nor carries.
Work out the tax on a property, movable, share or crypto disposal from your dates and costs. Enter sales by hand or import your exchange CSVs; the calculator splits multi-parcel sales under FIFO, applies the 30% presumption or your elected real base, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the DNIT’s article 59 liquidation page and the sources each record cites.
Current rules
The base behind the number
The presumed base and the rates by year
| Tax year | Presumed net income | Resident IRP | Non-resident INR | Resident effective | Non-resident effective |
|---|---|---|---|---|---|
| 2021 | 30% of the sale value | 8% | 15% | 2.4% of the price | 4.5% of the price |
| 2022 | 30% of the sale value | 8% | 15% | 2.4% of the price | 4.5% of the price |
| 2023 | 30% of the sale value | 8% | 15% | 2.4% of the price | 4.5% of the price |
| 2024 | 30% of the sale value | 8% | 15% | 2.4% of the price | 4.5% of the price |
| 2025 | 30% of the sale value | 8% | 15% | 2.4% of the price | 4.5% of the price |
| 2026 | 30% of the sale value | 8% | 15% | 2.4% of the price | 4.5% of the price |
| 2027 (planning) | 30% of the sale value | 8% | 15% | 2.4% of the price | 4.5% of the price |
Rules and exemptions
| Rule | Value |
|---|---|
| Real property, movable property, shares, capital quotas, cessions of rights | One rule: the lower of 30% of the sale value and the documented difference, at 8% (IRP) or 15% (INR) |
| Documented real base (article 59 numeral 1(b)) | A resident may elect the sale price less the documented purchase price and sale expenses; needs comprobantes de venta and a record in the deed |
| A sale made at a documented loss | The 30% presumption is still charged unless the resident elects the documented real base |
| Losses | No pool and no carryforward: each disposal is computed on its own |
| Non-resident seller | INR 15% on the 30% presumption (4.5% of the price), with no real-base election |
| Notarial withholding on a transfer | 100% of the IRP for a resident (30% x 8%); IVA 5% and INR 15% for a non-resident |
| The 50% figure quoted as a movables base | It is article 59 numeral 2, the rental-income presumption; the disposal presumption is 30% for every class |
| Regulated Bolsa securities and qualifying investment funds | Article 56 exemptions apply by instrument and market; this calculator does not model them, so its figure is an upper bound there |
| Crypto | No dedicated individual rule; treated here as a movable under article 59 |
| IRP return | Annual, obligation 716 (Form 516), due in March of the following year on the RUC-digit day |
Source records retrieved 2026-09-19; each table links back to the authority page above. The 30% presumption and the 8% / 15% rates are unchanged from 2021 to 2027. The article 56 exemptions for regulated-exchange securities and qualifying funds are instrument-specific and not modelled here.
Questions
Paraguay capital gains questions
How much is capital gains tax in Paraguay?
An individual's gain on a disposal is capital income under the Impuesto a la Renta Personal and is taxed at a flat 8%. Paraguay does not tax the actual gain: article 59 of Ley 6380/2019 presumes the net income is 30% of the sale value, so the charge works out to 2.4% of the price. A non-resident pays the INR at 15% on the same 30% base, 4.5% of the price.
Do I pay on the real gain or on 30% of the price?
The statute presumes the net income is the lower of 30% of the sale value and the documented difference between the sale price and the purchase price plus documented sale expenses. A resident may elect the documented real base, but only with comprobantes de venta (for registrable property, the deed recorded with the Registro Público) and with the election recorded in the escritura. Without that, the 30% presumption is charged.
What if I sold at a loss?
If the cost is documented and the resident elects the real base, the difference is negative and there is no charge (and no credit or carryforward). If the real base is not elected, article 59 still charges the 30% presumed base, because the presumption does not read the result. This is the case a gain-based calculator gets wrong.
Can a loss on one sale reduce another?
No. Article 59 determines the net income transaction by transaction, and articles 57 to 61 provide no general personal capital-loss pool and no carryforward. Each disposal is computed on its own, and what it cannot use is lost.
What is the capital gains tax rate in Paraguay?
Paraguay has no separate capital-gains tax. An individual's gain on the sale of real property, movable property, shares, capital quotas or rights is capital income under the Impuesto a la Renta Personal (IRP), Rentas y Ganancias del Capital, taxed at a flat 8% (Ley 6380/2019, articles 59 and 60). PwC's English summary states it plainly: “The PIT rate on capital gains is 8%”. The rate, and the 30% presumption below, are percentages rather than indexed amounts, and no annual change to either was found for 2021 through 2027. Sources: https://taxsummaries.pwc.com/paraguay/individual/taxes-on-personal-income and https://www.dnit.gov.py/en/web/portal-institucional/softwares-y-sistemas/-/asset_publisher/aere/content/321-como-se-liquida-el-irp-para-rentas-y-ganancias-del-capital-
How is the taxable net income calculated?
The net income is presumed by operation of law to be the lower of (a) 30% of the sale value, or (b) the documented difference between the sale price and the purchase price of the asset plus the sale costs. A resident individual's real-property transfer is withheld at exactly this presumption: 30% of the total transfer value times the 8% rate, an effective charge of 2.4% of the price. Source: article 59 numeral 1 of Ley 6380/2019 and the DNIT's liquidation page, https://www.dnit.gov.py/en/web/portal-institucional/softwares-y-sistemas/-/asset_publisher/aere/content/321-como-se-liquida-el-irp-para-rentas-y-ganancias-del-capital-
Can I elect the documented real gain instead of the 30%?
The documented real base under inciso b) applies only when the acquisition cost and the sale expenses are supported by comprobantes de venta (for registrable property, the deed registered with the Dirección General de los Registros Públicos), and a resident seller must elect it and have it recorded in the public deed. The calculator models that election as a per-sale switch. Left off, the 30% presumed base is charged even when the sale was made at a real loss, because the presumption does not depend on the result. Source: Resolución General DNIT 42/20, artículo 6, https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-42-20
Does the 50% base apply to movable property?
The same 30% presumption and the same 8% rate apply to real property, movable property, shares, capital quotas and cessions of rights alike: article 59 numeral 1 lists them in one sentence. The separate 50% figure that is sometimes quoted as a “movables” base is the assumption for rental income (arrendamiento de inmuebles), article 59 numeral 2, and is not a disposal rule. Source: https://www.dnit.gov.py/en/web/portal-institucional/softwares-y-sistemas/-/asset_publisher/aere/content/321-como-se-liquida-el-irp-para-rentas-y-ganancias-del-capital-
How are non-residents taxed on a sale?
A non-resident seller pays the Impuesto a la Renta de No Residentes (INR) at 15% on the same 30% presumptive base, IVA excluded: 15% of 30% of the transfer value is 4.5% of the price. The notary withholds 100% of it, alongside IVA at 5% on real property and 10% on registrable movable property. The real-base election belongs to residents only (“persona física residente”). Sources: Resolución General DNIT 42/20, artículos 3, 4 and 6 (https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-42-20) and PwC's withholding summary (https://taxsummaries.pwc.com/paraguay/corporate/withholding-taxes).
Can capital losses be offset or carried forward?
Each disposal stands on its own. Article 59 fixes the net income transaction by transaction, and articles 57 to 61 provide no general personal capital-loss pool and no carryforward; the DNIT's official share-disposal interpretation adds that no further deduction is admitted after the statutory computation. A loss on one sale therefore neither reduces another sale nor carries to another year, and this calculator does not net sales together. Sources: articles 59 to 61 of Ley 6380/2019 (https://www.dnit.gov.py/en/web/portal-institucional/softwares-y-sistemas/-/asset_publisher/aere/content/321-como-se-liquida-el-irp-para-rentas-y-ganancias-del-capital-) and the DNIT share-disposal interpretation cited in the Paraguay research sheet.
Who withholds the tax on a property transfer?
The notary or public escribano is the withholding agent on a transfer of real property or registrable movable property: 100% of the IRP for a resident individual (30% of the transfer value times 8%), and 100% of the IVA and INR for a non-resident (IVA 5% and INR 15% on a 30% base). The withholding is the tax for the transaction, evidenced by a Tesakã withholding receipt that the Registro Público requires before it will record the deed. Source: Resolución General DNIT 42/20, artículos 2 to 4, https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-42-20
When is the IRP return due?
The IRP return is annual and due in March of the following year (obligation 716, Form 516). The exact day follows the last digit of the RUC, excluding the verifier: 0 files on the 7th, 1 on the 9th, 2 on the 11th, 3 on the 13th, 4 on the 15th, 5 on the 17th, 6 on the 19th, 7 on the 21st, 8 on the 23rd and 9 on the 25th, moving to the next business day when that day is not a business day. Source: DNIT's IRP page and perpetual calendar, https://www.dnit.gov.py/en/web/portal-institucional/irp
How is crypto taxed in Paraguay?
Crypto is not given a separate individual rule. The DNIT's crypto consultation addresses a business taxpayer's IRE at 10% on the relevant increase, not the IRP of an individual, so a personal crypto disposal is treated here as a movable-property disposal under article 59 (the 30% presumed base or the documented gain, at 8%) and flagged as interpretive. Resolution General DNIT 47/26 adds information reporting for residents whose crypto transactions exceed US$5,000 a year, beginning for 2026 calendar-year closers; that threshold is a reporting rule, not an exemption. Sources: the DNIT crypto consultation cited in the Paraguay research sheet and the DNIT IRP page, https://www.dnit.gov.py/en/web/portal-institucional/irp