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Paraguay IRE RESIMPLE
Fixed quarterly fee (monthly equivalent PYG 20,000 to 80,000) from last year’s income. Form 502 is due by the end of February.
Prior-year income
IRE RESIMPLE: a fixed quarterly fee (March, June, September, and December) based on prior-year gross income. Annual return (Form 502) is due by the end of February.
Estimated fee
2026 reference. Annual cap PYG 80,000,000.
Quarterly fee
PYG 120,000
Monthly equivalent
PYG 40,000
Annual total
PYG 480,000
IRE RESIMPLE brackets
Source: DNIT — IRE RESIMPLE. DNIT states monthly equivalents of PYG 20,000 to 80,000; the payment itself is quarterly. This is not tax advice; confirm with a local accountant.
| Prior-year income | Quarterly | Monthly equiv. |
|---|---|---|
| Up to PYG 20,000,000 | PYG 60,000 | PYG 20,000 |
| Up to PYG 40,000,000 | PYG 120,000 | PYG 40,000 |
| Up to PYG 60,000,000 | PYG 180,000 | PYG 60,000 |
| Up to PYG 80,000,000 | PYG 240,000 | PYG 80,000 |