background image
Paraguay — Orbitax Corporate Tax Rates


  • Statutory Tax Rate10
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate10

Statutory Tax Rate

The corporate income tax is assessed at the flat rate of 10%. Effective from 1 January 2020, a simplified regime is applicable for small-and-medium-sized companies based on gross turnover.