How crypto tax works in Paraguay
Paraguay's territorial system leaves foreign-exchange crypto gains at 0% outside the base, while sales to Paraguayan buyers in guaranies face 8% personal capital treatment.
Mining on Paraguayan soil produces local income at 10% corporate rates with ANDE electricity tariffs, and staking yields need income characterisation.
DNIT Resolution 47/2026 requires 959-DJI informative returns past USD 5,000 yearly including foreign platforms, with SEPRELAD AML duties on providers.
Tax rates at a glance
- Investor gains
- 0% / 8%
- Foreign-exchange gains
- 0%
- Local PYG sales
- 8% IRP
- Mining income
- 10% IRE
- Reporting line
- USD 5,000
- Individual crypto VAT
- Exempt
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Long-term holdersMinersActive tradersExpatsRemote workers
Watch out for
- Source decides everything: identical gains face 0% foreign or 8% local, so venue and counterparty evidence carries the file.
- The USD 5,000 reporting line catches modest activity including foreign platforms, with Marangatu filing duties attached.
- Mining electricity tariffs rose 10-16% in 2024 revisions, repricing hydro-powered operations structurally.
- No fintech law means positions rest on general income rules and SEPRELAD duties rather than crypto-specific shelter.
Frequently asked questions
How is crypto taxed in Paraguay?
By source: foreign-exchange gains at 0% territorially, local PYG sales at 8% personal capital rates, and mining at 10% corporate. Reporting past USD 5,000 yearly.
What is the 959-DJI obligation?
DNIT's informative crypto return for activity past USD 5,000 yearly including foreign platforms, filed in Marangatu from fiscal 2026.
Is crypto VAT-exempt for individuals in Paraguay?
Individual disposals of intangibles are VAT-exempt, while intermediation commissions can carry VAT by case.