The Paraguay Tax Residency Certificate: How to Get One
The procedural page: what the tax authority requires, how long it takes, and how long the certificate lasts.
Last verified 2026-08-19Next review 2026-11-192 official sources
The Certificado de Residencia Fiscal is issued by Paraguay's tax authority under Resolución General N° 65/2020. It is issued within ten working days of an accepted application and is valid for one year.
Requirements: a RUC and being up to date with your tax obligations if you are a registered taxpayer, a copy of your current cédula, and — for individuals — a Constancia de Movimiento Migratorio from Migraciones covering the fiscal period the certificate relates to.
What the certificate is for
It is the document that evidences your Paraguayan tax status to someone else — most often another country's tax authority, and specifically for claiming benefits under a double-taxation agreement. Resolución General N° 65/2020 was made for exactly that purpose: to give Paraguayan residents an instrument that other treaty states will recognise.
The resolution states the certificate attests whether the applicant is or is not subject to Paraguayan tax rules for the period or fiscal year stated on it. That wording is worth reading twice — it is a statement about a defined period, not a permanent classification.
Requirements, exactly as published
| If you are… | You need |
|---|---|
| A registered taxpayer | A RUC |
| To be up to date with your tax obligations | |
| A copy of the current cédula de identidad civil of the taxpayer or legal representative | |
| Not a taxpayer, or no longer one | A copy of your current cédula de identidad civil |
| An individual, in either case | A Constancia de Movimiento Migratorio issued by Migraciones, for the period or fiscal year the certificate covers |
Process and timing
- Submit the application form to the tax authority, with the documents above.
- The authority reviews it. Applications are rejected where the declared data or attached documents are incomplete, do not meet the requirements, or are not submitted.
- Where accepted, the certificate is issued within ten working days of submission.
- Approval or rejection is communicated to the taxpayer's electronic mailbox and/or the email address given on the application.
- A rejected application can be re-submitted once the defect is remedied.
Validity is one year from the date of issue, and the certificate forms part of the taxpayer's file with the authority.
The migration record is the part to think about
For individuals, the application includes a record of your migratory movements for the fiscal period. That means the authority is looking at your actual entries and exits when it decides.
This matters more than any rule-of-thumb about day counts. Whatever anyone tells you the "requirement" is, the file in front of the decision-maker contains your real travel history for the year in question.
What the resolution does not contain: a minimum number of days. We read the full text. There is no day-count threshold for individuals anywhere in it. Article 5 of Ley N° 6380/2019 defines fiscal residence only for legal persons and legal structures.
The "120 days" figure widely repeated in this market appears to derive from Ley N° 125/1991 Article 152, which concerns domicilio rather than fiscal residence. We have not verified that it operates as a residence test for individuals, and we are not asserting either that it does or that no presence is needed.
Also to confirm: RG 65/2020 was issued in 2020 by the Subsecretaría de Estado de Tributación, whose functions have since passed to the DNIT. Its Article 2 contemplates a paper filing "until the electronic option is enabled", and Article 10 sets out a pandemic-era email channel. Both suggest the practical route may now differ from the text. Check the current filing channel before you prepare paperwork.
Where this sits in your sequence
- Legal residency and the cédula, from the migration authority.
- A RUC, if you are going to be a registered taxpayer.
- Tax obligations current — the resolution makes this a condition, not a formality.
- A Constancia de Movimiento Migratorio for the relevant fiscal period.
- The certificate application.
You cannot short-cut step one. The certificate requires a cédula, and the cédula comes from the residency process.
Which treaties it is useful for
The recitals of RG 65/2020 list agreements in force with, among others, Germany (air transport), Belgium, Argentina (transport), Chile, China, the United Arab Emirates, Uruguay and Qatar.
Read those descriptions carefully — several are transport-specific rather than general income-tax treaties, which materially limits what a Paraguayan certificate achieves against them. Paraguay's treaty network is narrow, and that is a genuine constraint for people planning around treaty relief. Confirm the current list and the scope of the specific agreement before relying on it.
Our own service
We offer the fiscal residency certificate as an add-on at USD 115, and the RUC registration it depends on at USD 40 — both on top of the residency package rather than bundled into it, because not everyone needs them. If you do not need to prove Paraguayan tax status to anyone, you may not need either.
Common questions
- What do I need for a Paraguayan tax residency certificate?
- Under Resolución General N° 65/2020: if you are a registered taxpayer, a RUC, being up to date with your tax obligations, and a copy of your current cédula. If you are not a taxpayer, a copy of your current cédula. For individuals, a Constancia de Movimiento Migratorio issued by Migraciones for the fiscal period covered is required in addition.
- How long does the certificate take, and how long is it valid?
- The resolution states it is issued within ten working days of the application where accepted, and that it is valid for one year from the date of issue.
- Is there a minimum number of days in Paraguay to get the certificate?
- Resolución General N° 65/2020 does not set one. It does require a migration movement record for the period, which means your actual travel history is visible to the tax authority when it decides.
Whether Paraguay works for you depends on how you earn
Not just on where you live. We can walk through your position with you — including the cases where Paraguayan residency does not produce the outcome people expect. This is general information, not tax advice for your circumstances.
Sources
Every legal, fee and procedural statement on this page is taken from the sources below and was checked on 2026-08-19. Where they change, this page changes.
- Resolución General N° 65/2020 — DNIT — Certificado de Residencia Fiscal: requirements, issue time and validity
- Ley N° 6380/2019 — Biblioteca y Archivo Central del Congreso Nacional — IRP, IRE, IDU and INR: source rules, rates and exemptions
Related
This page is general information about Paraguayan rules as published by the authorities named above. It is not legal or tax advice for your circumstances, and immigration outcomes depend on your nationality, documents and individual case. See our legal and tax information disclaimer.