Cryptocurrency Taxes in Paraguay 2026: Rates, Reporting and Grey Zones

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You hold bitcoin, trade on foreign exchanges or get paid in stablecoins, and Paraguay's low flat rates look attractive. This guide shows how Paraguay taxes crypto gains, crypto income and mining in 2026. It also covers the new reporting rule and where the law is still silent.

Paraguay cryptocurrency taxes in 2026: the key figures

What changed for 2026

• New crypto reporting duty. General Resolution DNIT 47/26, dated 10 March 2026, creates the "Declaración Jurada Informativa de Criptoactivos" (crypto information return). It applies from fiscal year 2026 for calendar-year taxpayers.
• Platforms report too. Owners and operators of crypto platforms operating in Paraguay must file the same return.
• No change to tax rates. The resolution sets a reporting duty only. It does not define how crypto gains or income are taxed; the IRP and IRE rates of Law 6380/2019 are unchanged from 2025.

Is this guide for you?

Read on if you…

• live in Paraguay, or plan to, and hold or trade crypto;
• get paid in USDT, USDC or other tokens for work you do from Paraguay;
• run, or plan to run, a mining or trading business in Paraguay.

Probably not your case if you…

• are not resident and never use Paraguayan platforms or payers;
• hold crypto only through a foreign company with no Paraguayan activity or management.

Is there a crypto tax law in Paraguay?

No. Paraguay's income taxes come from Law 6380/2019, and it contains no crypto chapter. DNIT's list of laws in force shows no crypto tax law up to 2026.

So you reason with the general categories. A crypto token is an intangible movable asset. Selling it at a profit is a capital gain, meaning the difference between what you received and what you paid. For individuals, that falls under the capital limb of personal income tax, IRP-RGC. Running mining or trading as a business falls under corporate income tax, IRE.

How are crypto gains taxed for individuals?

The rate and the base

IRP-RGC taxes "gains from the sale or transfer of movable assets" located in Paraguay (art. 57(7) Law 6380/2019). The rate is a flat 8% (art. 60).

The base is generous. For sales of movable assets, article 59 presumes net income at the lower of:

• 30% of the sale price; or
• the sale price minus the documented acquisition cost and selling costs.

So the tax can never exceed 8% × 30% = 2.4% of the sale price. If your cost is undocumented, only the 30% limb is left.

The small-sales exemption

Article 56(3) exempts income from sales of movable assets while the year's total stays within G 20,000,000. Article 29 of Decree 3184/2019 measures it on the income from those sales. Above the line, 100% of it is taxable for the year. Occasional small disposals may therefore stay untaxed. Applying this exemption to crypto is an interpretation, not a DNIT ruling.

The source question

Here's the catch. Article 57(7) only reaches assets located in Paraguay. A token in a self-custody wallet or on a foreign exchange has no obvious location.

DNIT has published no guidance on where crypto is located. RG DNIT 47/26 is silent on tax treatment. What decides it in practice is the facts: a sale through a Paraguayan platform or to a Paraguayan buyer is much harder to call foreign.

Our view: treat sales through Paraguayan platforms or local OTC desks as taxable. Document foreign-platform sales fully, because DNIT will now see them in your information return.

Losses

The law liquidates each IRP category separately, and expenses or gains of one cannot be offset against the other. We found no rule letting you carry IRP-RGC losses forward. Plan disposals within the same year with that in mind.

How is crypto taxed when you earn it?

• Payment for your work. Tokens received for services you perform in Paraguay are services income under IRP-RSP. Rates are 8%, 9% and 10% on net income once gross services income exceeds G 80,000,000. Value tokens in guaraníes on the day you receive them.
• VAT. As an independent professional you are also a VAT (IVA) taxpayer, filing monthly at the rates DNIT lists, 5% and 10%.
• Staking, lending and mining rewards. Article 57 taxes interest and returns paid by Paraguayan residents. Rewards from foreign protocols are not clearly on that list. They must still appear in your crypto information return.

Personal spending documented in Paraguay reduces your IRP-RSP base; see our personal tax deductions guide.

How are mining and trading businesses taxed?

Mining and professional trading are business activities. Run through a company, the profit pays IRE at 10% under the general or SIMPLE regime.

Distributed profits then pay IDU: 8% for resident shareholders, 15% for non-residents. On G 100 of profit, that is 10 of IRE plus 7.2 of IDU, or 17.2 in total for a resident owner. For a non-resident owner it is 10 plus 13.5, or 23.5.

Here's a second catch for companies. Article 6 of Law 6380/2019 treats foreign interest and dividends of a Paraguayan company as Paraguayan-source. It does the same for activities the company carries out abroad, unless they bore foreign income tax at an equal or higher rate. A company does not get the individual's source argument. Our guides on legal forms of business and corporate income tax cover the structure choice.

What does the new crypto information return require?

RG DNIT 47/26 targets two groups:

1. Owners, administrators or managers of crypto platforms operating in Paraguay.
2. Residents, including individuals, whose crypto transactions exceed USD 5,000 a year through non-resident platforms or with no platform.

Covered transactions are broad: buying, selling, holding, swaps, gifts and inheritances, transfers between wallets, lending, payments in kind, minting and burning, and rewards from mining, validation or staking.

For each transaction you report the date and time, the counterparties or wallet addresses, and the asset and network. Add the quantity, gross value in US dollars, fees and transaction hash.

How and when to file

1. Add the obligation 959-DJI Criptoactivos to your RUC in Marangatu. If you have no RUC, register first.
2. Export full histories from every exchange and wallet for the calendar year.
3. File through Marangatu by the due date in the third month after year-end, so March 2027 for 2026.
4. Remove the obligation once you no longer meet the criteria.

On information exchange, Paraguay applies the multilateral convention on administrative assistance since 1 November 2021. DNIT's international page lists exchange on request and spontaneous exchange.

Residents vs non-residents

You become resident by holding permanent residence; see our obtaining tax residency guide. Non-residents pay the non-resident income tax (INR) at 15% on a presumed base. Paraguay has no exit tax, so unrealised gains leave with you; see the ceasing tax residency guide.

Common mistakes (and what they cost)

• Reading "no crypto law" as "no tax" → local sales and crypto paid for work are taxable; omissions bring back tax, surcharges and fines under our tax fraud regulations guide.
• Skipping the 2026 information return → a G 1,000,000 late-filing fine, and DNIT sees the gap when you later ask for a certificate.
• Losing your cost records → the 30% presumed base still applies, but you lose the lower actual-gain option on small profits.
• Not valuing tokens at receipt → your IRP-RSP base is open to challenge, and VAT on invoices can be miscalculated.
• Running mining or trading through a company and assuming foreign income is free → article 6 can pull foreign interest, dividends and activities abroad into the 10% IRE base.

Frequently asked questions

Is crypto taxed in Paraguay?

Yes, through general rules. There is no crypto tax law. Gains on movable assets located in Paraguay pay 8% IRP-RGC. The base is the lower of 30% of the price or the gain. Crypto received for work is services income under IRP-RSP at 8% to 10%. Companies pay 10% IRE on mining or trading profits.

What is the maximum tax on a crypto sale in Paraguay?

For a resident individual, 2.4% of the sale price where IRP-RGC applies. Article 59 caps the base at 30% of the price, and the rate is 8%. If your documented gain is below 30% of the price, the actual gain is the base and the tax is lower.

Do I have to report my crypto to DNIT?

From fiscal year 2026, yes, if you are resident and your transactions exceed USD 5,000 a year through foreign platforms or self-custody. RG DNIT 47/26 requires an annual crypto information return in Marangatu under obligation 959, due in the third month after year-end. Late filing costs G 1,000,000.

Are gains on foreign exchanges taxed in Paraguay?

The law taxes gains on movable assets located in Paraguay, and DNIT has not said where crypto is located. Gains realised on foreign exchanges therefore have a credible foreign-source argument, but no official confirmation. Report them in the information return and keep full records, because DNIT now sees those transactions.

Do I pay tax on crypto I bought before moving to Paraguay?

Only when you sell, and only if the sale falls within Paraguayan tax. Paraguay has no arrival revaluation rule. For a taxable sale, the base is the lower of 30% of the price or the gain over documented cost. Keep purchase records from before your move.

How is crypto mining taxed in Paraguay?

As an ordinary business. A mining company pays 10% corporate income tax (IRE) on profit. Dividends then pay IDU at 8% for resident owners or 15% for non-residents. Mining rewards are also listed transactions under the 2026 crypto information return, so operators must track and report them.

Related guides

• Capital gains tax in Paraguay
• Obtaining tax residency in Paraguay
• Tax incentives for expats and digital nomads in Paraguay
• Paraguay tax landscape overview
• Cryptocurrency taxes in Brazil
• Cryptocurrency taxes in Mexico
• All country tax guides

Sources

• General Resolution DNIT 47/26 on crypto-asset reporting – DNIT
• Law 6380/2019 on tax modernisation – DNIT
• Cartilla informativa IRP-RGC – DNIT
• Cartilla informativa INR – DNIT
• IRE – corporate income tax – DNIT
• IDU – dividend tax – DNIT
• Multilateral Convention on Mutual Administrative Assistance – DNIT

This guide is general information, not personalised tax advice. See how we research and review.