TASSAZIONE TERRITORIALE IN PARAGUAY 2026: 0% SUI REDDITI ESTERI — GUIDA COMPLETA

Cosa Si Intende per Tassazione Territoriale?

La maggior parte dei paesi tassa i propri residenti sul reddito mondiale. I sistemi di tassazione territoriale funzionano diversamente: solo i redditi originati all’interno del territorio di quel paese sono soggetti a tassazione locale. Il Paraguay è uno dei pochi paesi che applica un principio territoriale genuinamente rigoroso. La legge pertinente — Legge N° 6380/2019 — stabilisce che l’imposta sul reddito paraguaiana si applica esclusivamente ai redditi di fonte paraguaiana.

Cosa Conta come Reddito di Fonte Estera?

Tipi comuni di reddito che i residenti paraguaiani ricevono come fonte estera:

Compensi di consulenza freelance da clienti stranieri
Ricavi da attività online che servono clienti internazionali
Dividendi da società estere o portafogli di investimento
Plusvalenze dalla vendita di azioni estere, immobili all’estero o asset crypto
Redditi da locazione di immobili all’estero
Redditi da lavoro dipendente da remoto per datori di lavoro esteri

Paraguay vs Altri Paesi a Tassazione Territoriale

Nessun requisito di soggiorno minimo per i residenti permanenti (una visita ogni tre anni)
Nessun investimento obbligatorio per ottenere la residenza
Aliquota fissa chiara del 10% su qualsiasi reddito locale
Nessuna imposta patrimoniale, di successione o sulle donazioni a livello nazionale
Crypto: le plusvalenze da transazioni crypto estere sono generalmente considerate di fonte estera e non tassabili in Paraguay

Prossimi Passi

Se il sistema fiscale territoriale del Paraguay si adatta alla tua situazione, il primo passo è ottenere la residenza legale. Il nostro team gestisce l’intero processo — dalla preparazione dei documenti e la Procura fino alla registrazione del RUC e all’apertura del conto bancario.

Esplora le opzioni attraverso la nostra pagina dei Servizi di Residenza, o contattaci per una consulenza legale personalizzata in base alla tua situazione fiscale e ai tuoi obiettivi di residenza.

Investment Modalities in 2026

Modality	Minimum Investment	Notes
Productive investment (EAS company)	USD 70,000	Most popular; requires a business plan and local employment
Tourism project (SENATUR)	USD 150,000	For registered hotels, complexes, or tourism operators
Financial capital (bank deposit)	USD 200,000	Passive profile; capital maintained during the commitment period
Commercial real estate	USD 200,000	Property must have commercial or rental use — not personal residence

The productive route — creating an EAS company with a minimum capital of USD 70,000 — is the most chosen option for entrepreneurs and digital nomads who want to relocate operationally, not just administratively.

For personalized guidance on your investor profile, explore our SUACE Investor Residency service.

Required Documents to Start the Process

Regardless of the route chosen, these are the foundational documents needed (all must be apostilled or legalized):

Valid passport (full copy)
Birth certificate
Criminal record certificate from your country of origin and current country of residence (last 3 years)
Marital status certificate (if applicable)

The Final Step: Where to Apply for the Passport

One detail that causes frequent confusion: the passport is not requested at the Immigration Department, but at the Identification Department of the National Police of Paraguay. Biometric data is registered there and the document is issued.

This step is only possible once the Supreme Court has issued the Letter of Naturalization.

Is the Process Worth It?

For those pursuing a second citizenship as part of a structured plan — not as an immediate solution — Paraguay offers a combination that is hard to find elsewhere: an accessible process, reasonable costs, a favorable tax system, and visa-free access to the Schengen Area.

The key is starting the process correctly from day one, with legal residency, organized documentation, and advisors who genuinely know the local system.

At Legal Migration Consulting Paraguay, we support every stage of the process — from obtaining residency to preparing for naturalization — ensuring each step is well-structured and aligned with your personal situation.

Frequently Asked Questions about the Paraguay Passport

Can I buy a Paraguay passport directly?

No. Paraguay does not have an immediate citizenship-by-investment program. The passport is the result of a naturalization process that requires effective residency and the fulfillment of specific conditions over at least three years.

Does investing through SUACE speed up the naturalization process?

Not directly. What SUACE allows is obtaining permanent residency from day one, meaning the three-year naturalization period begins sooner than it would on the standard route.

How many countries does the Paraguay passport access visa-free?

In 2026, the Paraguayan passport grants visa-free or visa-on-arrival access to more than 141 destinations, including all Schengen countries and the United Kingdom.

Is it mandatory to renounce my original citizenship?

The constitution formally requires it, but in practice Paraguayan authorities do not actively verify whether the applicant retains their original nationality. Many naturalized citizens maintain dual citizenship without any issues.

What happens if I do not meet the 183-day requirement during the naturalization period?

Effective physical presence is a requirement evaluated during the process. Failing to meet it can invalidate the application or significantly delay the procedure.

Where do I apply for the passport once I obtain citizenship?

At the Identification Department of the National Police of Paraguay, presenting the Letter of Naturalization issued by the Supreme Court of Justice.