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Paraguay Capital Gains Tax

Detailed capital gains tax rates and rules for Paraguay in 2026.

Capital GainsPYG

Capital gains in Paraguay are included in taxable income and subject to the applicable income tax rate (8-10% for individuals, 10% for companies). Only gains on Paraguayan-source assets are taxable.

Standard Rate

10%

Exemptions

  • Primary residence under certain conditions

How Paraguay Capital Gains compares

Paraguay’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and South America’s regional average of 20.5%.

Paraguay
10%
South America average
20.5%
Global average
13.8%

Countries with a similar capital gains rate

Paraguay Capital Gains FAQ