Paraguay

Paying Taxes in

Paraguay

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

About This Topic

To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 132 16.50% gross salaries 18.6
Corporate income tax 5 35 10.0% taxable profits 9.6
Municipal duties 2 1% (variable) total assets 5.2
Property tax 1 1.0% property value 1.5
Fuel tax 1 included in the price of fuel 0
Stamp duty 1 type of contract small amount
Value added tax (VAT) 12 220 10.00% value added not included
Vehicle tax 1 small amount
Totals: 35 387 35.0