ARTICLE 06 · INVESTMENT GUIDE · 6 / 6

New investment rules

Law 7,548/25 and a checklist for international businesses

Before looking at incentives, finalize the business model and investment plan.

Para-kun

If an incentive regime exists, is the first question how much tax it saves?

Doctor Insight

No. First define the business and the investment project; then identify which benefits might apply and under what conditions.

01 · THE NEW REGIME

It is more than a new name for Law 60/90

In 2025, Paraguay enacted Law No. 7,548/2025. In 2026, Decree No. 5,432/2026 set out its implementing rules, and MIC published the application process through VUE, documentation requirements and the employment benchmark.

The law repeals the previous regime but retains a transitional provision for projects approved before it took effect. In principle, these remain subject to the rules that applied when they received their joint ministerial resolution.

02 · BENEFITS

The question is which specific benefit is being requested

The regime provides customs duty and VAT exemptions for certain capital goods, among other benefits. They do not all apply uniformly to every investment.

Certain exemptions related to financing and dividends require, in principle, a minimum investment of USD 13 million. The threshold must be met by each project, without adding different projects together. Certain large-scale tourism and entertainment projects have a different threshold, in principle USD 20 million.

USD 13 Mcertain financing and dividend benefitsthreshold per project

USD 20 Mcertain tourism and entertainment projectsa different threshold

Under the law, the thresholds may be updated by decree and need to be checked again at each update or submitting an application.