Cómo declarar criptomonedas en Paraguay
Paraguay does not have a specific tax law for cryptocurrencies. Gains of resident individuals are declared under Personal Income Tax, with a rate of 8% for capital income. Industrial mining pays its own electricity tariffs and obligations.
Quick Tax Summary
- Tax type
- Personal Income Tax (IRP) – capital gains
- Tipo aplicable
- 8% (capital income) or up to 10% (personal services)
- Tax-exempt minimum
- General IRP income threshold
- Crypto-to-crypto
- No specific criteria published
- Staking y recompensas
- May be taxed under IRP
- Losses
- Limited offset within the same category
- Filing deadline
- March of the following year, according to DNIT calendar
- Formularios
- Form 515 (IRP)
- Sanciones
- Fines and surcharges
- Autoridad fiscal
- National Directorate of Tax Revenue (DNIT)
How to declare in Paraguay
Calculate the gain in guaraníes as the difference between the sale price and the purchase cost. If your income exceeds the IRP threshold, you must file an annual declaration with the DNIT.
Regional context
Many Latin American countries still do not have specific tax laws for cryptocurrencies and apply general income tax rules. Several also apply the principle of territoriality: they only tax local-source income. Always keep a history of purchases and sales in local currency.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Latin America
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.