Maquila in Paraguay: Law 1064/97, tax benefits and how to apply
Operational guide to setting up an industry or service under the Paraguayan maquila regime: a flat 1% rate, duty-free imports and the step-by-step CNIME registration process.
The only 100% dollarized real estate market in South America, with no currency controls or restrictions on foreign capital. Typical residential rental yield of 6-8% per year in USD with sustained appreciation since 2003.
Six structural advantages that make Paraguay one of the most attractive markets in the region for real estate investors.
Purchase and rental contracts are denominated in USD. Your investment and returns are protected from local inflation.
The price per square meter in Asunción grew an average of 6-8% per year over the last decade. Premium neighborhoods already exceed USD 2,000/m².
Foreigners have the same rights as Paraguayan citizens to buy, sell and rent properties without restrictions.
Asunción still has prices well below Montevideo, Bogotá or Santiago. Early entry offers the highest capital gains.
Independent Central Bank, controlled inflation, low public debt and solid international reserves. Paraguay has not defaulted in decades.
You can transfer your profits abroad at any time and in any currency without special permits, amount limits or additional tax withholding.
From entry-level apartments to cattle ranches. Choose the vehicle that fits your investor profile.
Apartments and houses for rent
Off-plan purchase with guaranteed appreciation
Offices and retail in high-traffic areas
Agricultural production and store of value
Operational guide to setting up an industry or service under the Paraguayan maquila regime: a flat 1% rate, duty-free imports and the step-by-step CNIME registration process.
Who must file IRP in 2026, progressive rates of 8-9-10%, the non-taxable threshold and the official DNIT filing timetable. Based on Law 6380/2019.
The difference between immigration and tax residency, requirements following Law 6984/2022, the 120-day physical-presence rule, the DNIT certificate and how to preserve territoriality.
Legal framework, the border security zone (Law 2532/2005), documentation, the notary, registration with the Public Registries and the taxes associated with property purchases by foreigners.
How to structure foreign-trade operations from Paraguay: exporter RUC with the DNIT, DUI and DEP documents, MERCOSUR preferences and SEDECO/SENACSA/INAN controls.
Frequently asked questions about the Paraguayan tax system following Law 6380/2019: 10% and 5% IVA, general and simplified IRE, INR on non-residents, withholdings and worked examples.
Buying in Paraguay is simple and safe. You do not need to be a resident to become a property owner.
Choose the property with support from our team of advisors.
10% deposit to reserve and signing of the purchase agreement.
Title verification, free of liens and tax debts.
Signing before a public notary and payment of the balance. The notary registers the property.
Registration at the General Directorate of Public Records (DGRP).
Receive the keys and start generating rental income or move into your new home.
Calculate the estimated return on your real estate investment in Paraguay based on the property value and expected rental income.
Calculate your return on investment
* Indicative estimate. Contact an advisor for more information.
Law 1064/97 (Maquila) allows foreign companies to operate in Paraguay with a single 1% tax on local value added, importing inputs duty-free and exporting the finished product. An incentive unmatched in the region.
Compared to the standard 10% rate, the maquila regime offers a 10x lower tax burden for export-oriented industrial operations. Eligible sectors: manufacturing, textiles, technology, services and agribusiness.
Our specialized advisors will accompany you from property selection through to signing the title deeds. No-obligation consultation.
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