Fiscal residency in Paraguay determines which country has the right to tax your global income. In Paraguay, it is independent from immigration residency and can be obtained in two ways:
Criteria
- 120 days of physical presence in Paraguay during the calendar year
- Having your center of life established in Paraguay (primary home, family, business)
The DNIT Certificate
The DNIT issues the Fiscal Residency Certificate valid for 1 year, renewable. The process takes approximately 10 business days.
Territorial principle
As a Paraguayan fiscal resident, your foreign income is not taxed in Paraguay. IRP only applies to Paraguayan-source income.
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