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Tax and compliance calendar for a company in Paraguay

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

Paraguayan tax due dates follow a perpetual calendar keyed to the last digit of the RUC: every month, IVA and the other DNIT returns fall due on a fixed day between the 7th and the 25th. The annual IRE return for a 31 December year end is filed on Form 500 in April, financial statements follow on the informative returns calendar (June 2026 for 2025 under RG 50/2026), and the RUC data update falls in a month set by the same digit. Payroll adds monthly IPS contributions of 9 percent from the worker and 14 percent from the employer, the aguinaldo before 31 December and a new minimum wage each July.

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

Monthly due days under the perpetual calendar	7 to 25 (by last RUC digit) day of monthRG 01/2007 and RG 38/2020, as of 2025-03-26 · in force
Annual IRE general regime return form	Form 500 DNIT notice, as of 2025-04 · in force
Annual IRE return month (31 December year end)	April DNIT notice, as of 2025-04 · in force
IRE tax year	Calendar year Ley 6380 art. 7, as of 2019-09-25 · in force
IVA filing period	Monthly Ley 6380 art. 86, as of 2019-09-25 · in force
Tax collection prescription	5 yearsLey 125 art. 164, as of 1991-12-18 · in force
IPS worker contribution	9 %DL 1860/1950 art. 17 (Ley 98/1992), as of 1992-12-03 · in force
IPS employer contribution plus additional 2.5 percent	16.5 %DL 1860/1950 art. 17 and 17 bis, as of 2024-12-30 · in force
Aguinaldo	One twelfth of annual pay, before 31 December Código del Trabajo art. 243, as of 1993-06-29 · in force
Deadline to report beneficial owner changes	15 business daysLey 6446 art. 7, as of 2019-11-29 · in force

The rule

1. Perpetual due date calendar. The perpetual calendar of Resolución General 01/2007 and 38/2020 remains in force for filing and paying IVA, IRP and the income taxes. Each last digit of the RUC, ignoring the check digit, has a fixed day each month: 0 on the 7th, 1 on the 9th, 2 on the 11th, 3 on the 13th, 4 on the 15th, 5 on the 17th, 6 on the 19th, 7 on the 21st, 8 on the 23rd and 9 on the 25th. If that day is not a business day the due date moves to the next business day, without moving other due dates.
Example: RUC 80012345 with check digit: the last digit before the check digit is 5, so returns are due on the 17th of each month.Resolución General Nº 01/2007 and Nº 38/2020 (as stated by the DNIT), Perpetual calendar, 2025-03-26 official text · verified 2026-10-28

2. Monthly IVA. IVA is settled monthly as the difference between output IVA (tax on the month's taxed operations, less returns and discounts) and input IVA (tax on the month's local purchases and imports), by sworn return in the form and on the dates the tax administration sets.Ley Nº 6380/2019, Art. 86, 87, 88 and 96, 2019-09-25 official text · verified 2026-10-28

3. Annual IRE return in April. The IRE tax year matches the calendar year unless the administration allows another close. The DNIT states that IRE general regime taxpayers with a year closed on 31 December file and pay in April using Form 500 on the perpetual calendar; IRE RESIMPLE taxpayers pay their first instalment in the same month. The administration may require advance payments during the year, capped at the average tax of the last three years.
Example: A company with RUC ending 2 files and pays its 2026 IRE on Form 500 on the 11th of April 2027; that day is a Sunday, so the due date moves to the next business day.Ley Nº 6380/2019; DNIT notice on the IRE general return, Ley 6380 art. 7, 23 and 24; DNIT notice (Form 500), 2019-09-25 official text · verified 2026-10-28

4. Financial statements. Under Resolución General DNIT 50/2026 of 7 April 2026, IRE general regime taxpayers with a year closed on 31 December 2025 exceptionally filed their financial statements in June 2026, on the informative returns calendar of article 6 of Resolución General 38/2020; deadlines for April and June 2026 year ends were unchanged.Resolución General DNIT Nº 50/2026, Art. 1, 2026-04-07 official text · verified 2026-10-28 · changed: For the 2025 year only, the financial statements deadline moved to June 2026.

5. Annual RUC data update. Taxpayers must confirm or update their RUC data at least once a year in the Marangatu system in the month set by the last RUC digit: 3 in March, 4 in April, 5 in May, 6 in June, 7 in July, 8 in August, 9 in September, 0 in October, 1 in November and 2 in December, also declaring the share of last year's income from each activity. The update is needed to access the system's options.Resolución General Nº 79/2021 (as stated by the DNIT), Annual RUC update, 2025-03-21 official text · verified 2026-10-28

6. Dividend timing for IDU. In an S.A. and other entities that must hold meetings, profits are made available, and IDU arises, when the meeting resolves to distribute them, whatever the payment date; a capitalisation resolved by the meeting must be formalised within 12 months. In an S.R.L. and other entities without meetings, profits are deemed made available on the date in the bylaws or, failing that, in the fourth month after year end, unless the partners record another use before a notary.Ley Nº 6380/2019, Art. 44, 2019-09-25 official text · verified 2026-10-28

7. Monthly IPS contributions. The monthly worker contribution to the Instituto de Previsión Social is 9 percent of wages and the employer contribution 14 percent of wages; an additional employer contribution of 2.5 percent is collected by IPS and, under Ley 7446/2024, assigned to the IPS sickness and maternity fund in steps of 0.5 percentage points a year.
Example: On a PYG 3,044,000 monthly wage: worker PYG 273,960 (9 percent), employer PYG 426,160 (14 percent) plus PYG 76,100 (2.5 percent). / About US$46.68 worker and US$72.62 plus US$12.97 employer on a US$518.72 wage.Decreto Ley Nº 1860/1950 art. 17 as amended by Ley Nº 98/1992; art. 17 bis added by Ley Nº 7446/2024, Art. 17 a) and b); art. 17 bis; Ley 7446 art. 9, 2024-12-30 official text · verified 2026-10-28

8. Aguinaldo before 31 December. Every worker receives an annual complementary pay (aguinaldo) of one twelfth of all pay earned in the calendar year (salary, overtime, commissions and other items), payable before 31 December or when employment ends, if earlier; a departing worker also gets the proportional part.
Example: A worker paid PYG 3,044,000 every month of 2026 receives an aguinaldo of PYG 3,044,000 by 31 December 2026 (one twelfth of PYG 36,528,000). / About US$518.72.Ley Nº 213/1993 Código del Trabajo, Art. 243 and 244, 1993-06-29 official text · verified 2026-10-28

9. Minimum wage review in June. The labor authority sends the Executive its minimum wage proposal before 30 June each year, based on the CPI change to June; the 2026 increase took effect on 1 July 2026.Ley Nº 5764/2016 (Código del Trabajo art. 255); Decreto Nº 6225/2026, Art. 1 (CT art. 255), 2016-11-28 official text · verified 2026-10-28

10. Event driven deadlines. Changes in registered shareholders, directors or beneficial owners must be reported to the Ministry registry within 15 business days. Share transfers are notified by the buyer to the company within five business days and by the company to the authority within five business days after that.
Cost to do it: Late filing fines of 50 to 500 jornales: PYG 5,853,850 to PYG 58,538,500 (about US$998 to US$9,975).Ley Nº 6446/2019; Ley Nº 5895/2017, Ley 6446 art. 7; Ley 5895 art. 5, 2019-11-29 official text · verified 2026-10-28

11. Keep records for the prescription period. Taxpayers must keep the documents supporting their operations and their accounting and tax books for the prescription period of the tax, and the State's action to collect taxes prescribes after five years counted from 1 January of the year after the obligation fell due (for annual income taxes, from the year end).Ley Nº 6380/2019; Ley Nº 125/1991 Book V, Ley 6380 art. 22; Ley 125 art. 164, 1991-12-18 official text · verified 2026-10-28

Last RUC digit (without check digit)	Monthly due day	Annual RUC update month
0	7	October
1	9	November
2	11	December
3	13	March
4	15	April
5	17	May
6	19	June
7	21	July
8	23	August
9	25	September

Perpetual calendar: monthly due day by last RUC digit (RG 01/2007 and RG 38/2020) and RUC update month (RG 79/2021)

When	What	Norm
Every month, due day by RUC digit	IVA return and payment; other monthly DNIT returns	Ley 6380 art. 86; RG 38/2020
Every month	IPS contributions 9 percent worker, 14 plus 2.5 percent employer	DL 1860/1950 art. 17 and 17 bis
April, due day by RUC digit	IRE return and payment on Form 500	Ley 6380 art. 23; DNIT notice
Informative returns calendar (June 2026 for 2025)	Financial statements to the DNIT	RG 50/2026
Month set by RUC digit	Annual RUC data update in Marangatu	RG 79/2021
1 July	New minimum wage and jornal apply	Ley 5764; Decreto 6225/2026
Before 31 December	Aguinaldo	Código del Trabajo art. 243
Within 15 business days of a change	Beneficial owner and registry updates	Ley 6446 art. 7

Annual cycle for a company with a 31 December year end

Worked example

Company with RUC 80098762 (check digit 1, last digit before it 2): IVA for October 2026 is due on 11 November 2026; the 2026 IRE return on Form 500 falls on Sunday 11 April 2027 and so moves to the next business day; its RUC update is due in December.

Step by step

Identify the last RUC digit before the check digit and diarize the fixed monthly due day.
Set a recurring April task for the IRE Form 500 and a June task for financial statements, checking each year for DNIT extensions like RG 50/2026.
Diarize the RUC update month from the RG 79/2021 table.
Update payroll on 1 July for the new minimum wage and accrue one twelfth of pay monthly for the aguinaldo.
Route every share transfer, director change or beneficial owner change to the registry within 15 business days.

Common traps

The due day moves only for that obligation when it falls on a non business day; other due dates do not shift.
Not doing the annual RUC update blocks access to Marangatu options, which can stop you filing on time.
RG 50/2026 extended only the 2025 financial statements; do not assume the same extension every year.
In an S.R.L. without a bylaw date, profits are deemed distributed in the fourth month after year end for IDU unless another use is recorded before a notary.

Sources

← Jornal, minimum wage and the dollar rate: the units Paraguayan law is written inThe first 90 days in Paraguay: from foreign documents to the first monthly filings →

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