Do you need to pay tax to get a Paraguay tax residency certificate?
Short answer: the rule does not ask you to have Paraguayan income or to have paid tax. It does ask for a valid cédula, a record of your entries and exits, and — only if you are a taxpayer — a RUC with your obligations up to date. What the certificate then states is a separate question.
Checked September 2026 · Resolución General N° 65/2020 · Decreto N° 3181/2019
The short answer
Resolution 65/2020 lists the requirements. Paying tax, declaring income or holding an active RUC are not general requirements.
Required
A copy of your valid Paraguayan cédula and, for individuals, the Constancia de Movimiento Migratorio for the period.
Only for taxpayers
If you are a taxpayer, you also need a RUC and must be up to date with your obligations.
What it certifies
Whether you are or are not subject to Paraguayan tax rules for the stated period — not simply that you are registered.
What Resolution 65/2020 requires
| Applicant | Requirement (Art. 3) |
|---|---|
| Taxpayer | Have a RUC · be up to date with tax obligations · copy of the valid cédula |
| Not a taxpayer, or no longer one | Copy of the valid cédula |
| Any individual | Constancia de Movimiento Migratorio issued by Migraciones for the period or fiscal year requested |
- Where: at the DNIT front desks, using the request form (“Nota de Solicitud”), until an electronic procedure is enabled (Art. 2).
- When: issued within 10 business days of the request once it is accepted; incomplete requests are rejected and can be filed again (Art. 4).
- Validity: one year from issue (Art. 6).
The migratory movement record
The Constancia de Movimiento Migratorio certifies your entries into and exits from Paraguay recorded at migration control points. Migraciones lists a fee of Gs. 234,154 (2026) and asks for a request note and your travel document(s) with authenticated copies of the identity pages and stamps.
Resolution 65/2020 requires the record but does not say how DNIT assesses it. It sets no minimum number of days.
Who counts as a tax resident?
For individuals, Paraguay’s regulation defines tax residence by immigration status: a person is considered resident for tax purposes when they hold permanent residence (Decreto 3181/2019, Annex, Article 2).
Read our Paraguay tax residency guide for the wider picture: source-based taxation, remote work and treaties.
Common misunderstandings
| Claim | What the rules say |
|---|---|
| “You always need an active RUC.” | Only taxpayers need a RUC (Art. 3). |
| “You must pay tax in Paraguay first.” | No payment or income is listed as a requirement. |
| “It only proves that you are registered.” | It states whether you are subject to Paraguayan tax rules for the period (Art. 1). |
| “Any residency makes you a tax resident.” | The regulation uses permanent residence for individuals. |
| “Your home country must accept it.” | Your home country applies its own rules and any applicable treaty. |
Where EasyParaguay fits
We coordinate temporary residency under Law 6984, the cédula and, where relevant, the RUC — the documents this certificate relies on. We do not give tax advice.
Standard
USD 1,300 in total, starting with a USD 300 reservation. Official fees and translations included.
Fast-Track
USD 1,700 in total, starting with a USD 300 reservation. Official fees and translations included.
Reservation
Refunded in full if the document review finds your case isn’t viable; not refundable for a change of plans.
Frequently asked questions
Do I need a RUC to get a Paraguay tax residence certificate?
Only if you are a taxpayer. Non-taxpayers and former taxpayers provide a copy of their valid cédula; all individuals add the migratory movement record for the period.
Do I need to have paid tax in Paraguay?
Resolution 65/2020 does not list tax payments or Paraguayan income as a requirement. Taxpayers must, however, be up to date with their obligations.
How long does it take and how long is it valid?
DNIT issues it within 10 business days once the request is accepted, and it is valid for one year from issue.
Can I apply online?
The resolution provides for filing at the DNIT front desks with the request form until an electronic option is enabled.
Is there a minimum number of days in Paraguay?
Resolution 65/2020 sets none. It requires the migratory movement record, without saying how it is assessed.
Can a temporary resident get the certificate?
The regulation defines individual tax residence by permanent residence and does not address this case directly. Confirm with DNIT or a Paraguayan tax adviser before relying on it.
Build the documents first
Residency, cédula and, where needed, RUC — coordinated in Asunción. Tax planning stays with your adviser.
Sources
- Resolución General N° 65/2020, Articles 1–6 — DNIT tax residence certificate page (rule and request form).
- Decreto N° 3181/2019, Annex, Article 2 — DNIT.
- Dirección Nacional de Migraciones — Constancia de Movimiento Migratorio.
Checked September 2026. General information, not tax or legal advice. Rules and their application can change; DNIT decides each request.