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Reform tracker: what changed in Paraguayan business law in 2025 and 2026 and what is still pending

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Last verified: 2026-10-28 · Status: Changing

Paraguay rewrote several of its investor laws in late 2025: a new capital investment incentive regime replaced Ley 60/90, a new maquila law replaced Ley 1064, a new securities and products market law moved supervision to a BCP Superintendencia de Valores, and a new arbitration law replaced the 2002 statute. In 2026 regulations followed for incentives and maquila, the investor residence certificate and solvency rules were reset, the minimum wage rose 5 percent and the Mercosur Singapore agreement took effect. Still pending: the personal data protection law, in force 24 months after its November 2025 publication, and the new executive suit rules, awaiting a Supreme Court Acordada.

USD figures use PYG 5,868.31 per US dollar, the Banco Central del Paraguay reference quotation for 28 October 2026 retrieved on the verification date. Conversions are for orientation only.

Key facts

Minimum project investment for the 10 year IDU exemption13000000 USDLey 7548 art. 4, as of 2025-09-08 · in force
Minimum large tourism project for capital goods duty and IVA exemption20000000 USDLey 7548 art. 4, as of 2025-09-08 · in force
Maquila single tax1 %Ley 7547 art. 37, as of 2025-09-08 · in force
Data protection law entry into force24 months after publication of 27 November 2025 Ley 7593 art. 57, as of 2025-11-27 · pending
Minimum monthly wage from 1 July 20263044000 PYGDecreto 6225/2026, as of 2026-07-01 · in force
Maternity leave for premature or special care births24 weeksLey 5508 art. 11 (Ley 7534), as of 2025-09-19 · in force
Mercosur Singapore FTA in force for Paraguay2026-02-01 dateLey 7522/2025; MIC Circular 001/2026, as of 2026-01-19 · in force
Investor Certificate minimum, productive investment70000 USDRes. MIC 0283/2026, as of 2026-04-21 · in force

The rule

1. New investment incentive regime (in force). Ley 7548/2025 establishes the new tax incentive regime for national and foreign investment and repeals Decreto Ley 27/1990 and Ley 60/90 in full. Approved projects get, among other benefits, an INR exemption on interest and commissions on foreign bank loans financing the project and a ten year IDU exemption from the first dividends, both only for investments of at least US$13,000,000 per project (no adding up of projects), and duty and IVA exemptions on capital goods for large tourism and entertainment projects of at least US$20,000,000. Decreto 5432 of 29 January 2026 regulates the law.
Example: US$13,000,000 is about PYG 76,288,030,000 at the 28 October 2026 BCP rate. / Minimum US$13,000,000 per project for the IDU and INR loan exemptions.Ley Nº 7548/2025; Decreto Nº 5432/2026, Ley 7548 art. 4 and 34, 2025-09-08 official text · verified 2026-10-28 · changed: Ley 60/90 repealed and replaced by Ley 7548/2025, promulgated and published on 8 September 2025; regulated by Decreto 5432 of 29 January 2026.
2. New maquila law (in force). Ley 7547/2025 replaces the 1997 maquila law and taxes the maquila contract and program activities with a single 1 percent tax on value added in Paraguay or the export invoice, whichever is higher. Programs approved under Ley 1064/1997 keep its full conditions and benefits for 12 months after the new law took effect; after that, Ley 1064 provisions contrary to the new law are repealed, while rights and obligations born under it continue until those programs end. Decreto 5714 of 6 April 2026 regulates the new law.Ley Nº 7547/2025 Del Régimen de Maquila; Decreto Nº 5714/2026, Ley 7547 art. 37 and 42, 2025-09-08 official text · verified 2026-10-28 · changed: Ley 1064/1997 replaced by Ley 7547/2025 of 8 September 2025, with a 12 month transition for existing programs; regulation by Decreto 5714 of 6 April 2026.
3. New securities and products market law (in force). Ley 7572/2025 makes the Banco Central del Paraguay the enforcement authority for the securities and products market, acting through the Superintendencia de Valores, and took effect the day after publication. It repeals, among others, Ley 7162/2023 that created the Superintendencia, Ley 5810/2017 on the securities market and Ley 5452/2015 on investment funds.Ley Nº 7572/2025 Mercado de Valores y Productos, Art. 3, 328 and 329, 2025-11-07 official text · verified 2026-10-28 · changed: Promulgated and published on 7 November 2025; in force the following day.
4. New arbitration law (in force). Ley 7561/2025 on arbitration repeals Ley 1879/2002 except its mediation articles 53 to 67, and Ley 1879 is now called simply the mediation law. Arbitrations where the respondent received the request or the proceeding began before the new law stay under Ley 1879 unless agreed otherwise; awards issued after the new law follow its annulment and enforcement regime, while foreign award recognition cases already started continue under Ley 1879.Ley Nº 7561/2025 De Arbitraje, Art. 70 and 71, 2025-12-23 official text · verified 2026-10-28 · changed: Promulgated and published on 23 December 2025, replacing the 2002 arbitration law.
5. Personal data protection law (pending). Ley 7593/2025 creates the Agencia Nacional de Protección de Datos Personales, a deconcentrated unit of the Ministry of Information and Communication Technologies with national directorate rank, as control authority, and enters into force 24 months after its official publication of 27 November 2025.Ley Nº 7593/2025 De Protección de Datos Personales, Art. 34 and 57, 2025-11-27 official text · verified 2026-10-28 · changed: Published 27 November 2025; in force after 24 months, that is from late November 2027.
6. Executive suits and original credit titles (pending). Ley 7663/2026 sets a regime for depositing original credit titles in executive suits and amends articles 158, 159, 444 and 448 of the Code of Civil Procedure, adding article 501 bis. It enters into force only once the Supreme Court issues the implementing Acordada, which the law gives the Court up to 120 days to adopt.Ley Nº 7663/2026, Art. 6, 7 and 8, 2026-06-19 official text · verified 2026-10-28 · changed: Promulgated 19 June 2026; in force on issue of the Supreme Court Acordada.
7. IPS financing reform (phasing in). Ley 7446/2024 rewrites parts of the Instituto de Previsión Social regime, adds article 17 bis on the additional 2.5 percent employer contribution and assigns it to the IPS sickness and maternity fund in steps of 0.5 percentage points a year over five years from the fiscal year after promulgation, with IPS acting as collection agent for the health and labor ministries for the remainder.Ley Nº 7446/2024, Art. 7, 8 and 9, 2024-12-30 official text · verified 2026-10-28 · changed: Promulgated and published 30 December 2024; allocation phases in over five fiscal years.
8. Longer maternity leave in special cases (in force). Ley 7534/2025 amends Ley 5508/2015: where birth occurs before week 35, the baby weighs under 2,000 grams or needs an incubator or special care, the maternity leave is 24 weeks.Ley Nº 7534/2025 amending Ley Nº 5508/2015, Ley 5508 art. 11 as amended, 2025-09-19 official text · verified 2026-10-28 · changed: Promulgated 19 September 2025.
9. Minimum wage 2026 (in force). Decreto 6225 of 17 June 2026 raised minimum wages 5 percent from 1 July 2026, to PYG 3,044,000 a month and PYG 117,077 a jornal for unspecified activities.
Example: PYG 3,044,000 a month. / About US$518.72 a month.Decreto Nº 6225/2026; Resolución MTESS Nº 670/2026, Decreto art. 1 and 2, 2026-06-17 official text · verified 2026-10-28 · changed: From 1 July 2026, 5 percent above Decreto 4122/2025.
10. Investor residence certificate reset (in force). Resolución MIC 0283 of 21 April 2026 sets new requirements for the Investor Certificate used for direct permanent residence, with minimums by type (US$70,000 productive with five jobs, US$150,000 tourism, US$200,000 financial instruments or real estate), a five business day issue time and a SUACE technical report, and repeals Resolución 1052 of 11 September 2025.Resolución MIC Nº 0283/2026, Art. 1 to 4 and 7; Annex I art. 1, 2026-04-21 official text · verified 2026-10-28 · changed: Replaced Res. MIC 1052/2025 on 21 April 2026.
11. Permanent residence solvency rules (in force). Resolución DNM 407/2026 updates how foreigners prove economic solvency for permanent residence, unifies the requirements for Ley 6984 and Mercosur residence, and sets 12 categories of proof, for files lodged from 6 July 2026.Resolución DNM Nº 407/2026 (DNM notice), Whole resolution, 2026-06-25 official text · verified 2026-10-28 · changed: Applies to applications filed from 6 July 2026.
12. Mercosur Singapore free trade agreement (in force). The agreement approved by Ley 7522/2025 entered into force for Paraguay and Singapore on 1 February 2026, using the agreement's certificate of origin form.Ley Nº 7522/2025; MIC Circular VMCS/DGCE/DOCE Nº 001/2026, Circular of 19 January 2026, 2025-09-11 official text · verified 2026-10-28 · changed: In force for Paraguay from 1 February 2026.
13. Mercosur European Union agreement. The MIC sheet on the Association Agreement between Mercosur and the European Union states it was signed in Asunción on 17 January 2026 and lists it as in force from 1 May, with Paraguay specific quotas such as 10,000 tonnes of organic sugar and 50,000 tonnes of biodiesel at 0 percent duty. Argentina is also a Mercosur party; for its side see The Argentine Thread guide.MIC sheet on the Mercosur European Union Association Agreement, Sections 1, 4 and validity, 2026-01-17 official text · verified 2026-10-28
14. 2025 financial statements deadline (one off). Resolución General DNIT 50/2026 moved the filing of financial statements for years closed on 31 December 2025 to June 2026 for IRE general regime taxpayers.Resolución General DNIT Nº 50/2026, Art. 1, 2026-04-07 official text · verified 2026-10-28 · changed: One off extension for the 2025 year.
ChangeNormDateStatus
Investment incentives replace Ley 60/90Ley 7548/2025; Decreto 5432/20268 Sep 2025; 29 Jan 2026In force
New maquila regime replaces Ley 1064Ley 7547/2025; Decreto 5714/20268 Sep 2025; 6 Apr 2026In force, 12 month transition for old programs
Securities market law, BCP Superintendencia de ValoresLey 7572/20257 Nov 2025In force from the day after publication
New arbitration lawLey 7561/202523 Dec 2025In force
Personal data protectionLey 7593/202527 Nov 2025Pending, 24 months after publication
Executive suits, original titlesLey 7663/202619 Jun 2026Pending Supreme Court Acordada
IPS 2.5 percent allocationLey 7446/202430 Dec 2024Phasing in over five years
Maternity leave 24 weeks in special casesLey 7534/202519 Sep 2025In force
Minimum wage plus 5 percentDecreto 6225/20261 Jul 2026In force
Investor CertificateRes. MIC 0283/202621 Apr 2026In force
Permanent residence solvencyRes. DNM 407/20266 Jul 2026In force
Mercosur Singapore FTALey 7522/20251 Feb 2026In force

Status of the main changes (as verified on 28 October 2026)

Worked example

  • A manufacturer that had a maquila program approved under Ley 1064/1997 keeps its old conditions for the first 12 months of Ley 7547; after that, only the old provisions that do not conflict with the new law survive, so its program should be checked against Ley 7547 and Decreto 5714/2026.
  • A US$15,000,000 (about PYG 88,024,650,000) industrial project approved under Ley 7548 can claim the ten year IDU exemption; two separate US$7,500,000 projects cannot add up to the threshold.

Step by step

  1. If you hold Ley 60/90 or Ley 1064 benefits, check the transition rules in Ley 7548 and Ley 7547 before relying on them.
  2. Plan data protection compliance now; the Ley 7593 obligations start in late November 2027.
  3. Check new arbitration clauses against Ley 7561/2025 rather than Ley 1879/2002.
  4. Securities issuers and funds should map their filings to Ley 7572/2025 and the Superintendencia de Valores.
  5. Revisit this tracker and the site changelog each July (minimum wage) and January (tax amount updates).

Common traps

  • Ley 6380 and other older laws still cite Ley 60/90 and Ley 1064 in their published text; read those references with Ley 7548 and Ley 7547.
  • The Ley 7548 thresholds apply per project; investments cannot be aggregated across projects.
  • Ley 7663/2026 is not yet applicable until the Supreme Court Acordada is issued.
  • The EU agreement benefits require meeting its specific rules of origin.

Sources

Related pages

Related: Paraguay country profile · live dashboard · central bank and release calendar · our posts on X

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