Countries › Paraguay › Guide › 6. Taxes › Excise tax (ISC) in Paraguay: tobacco, alcohol, sugary drinks, fuels and listed goods

Excise tax (ISC) in Paraguay: tobacco, alcohol, sugary drinks, fuels and listed goods

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

The Impuesto Selectivo al Consumo (ISC) is a single stage excise charged on the import, or the first sale by the manufacturer, of tobacco, alcoholic and sugary drinks, high calorie foods, fuels and a list of other goods such as jewellery, perfume, firearms, appliances and phones. Ley 6380 sets the maximum (and for tobacco minimum) rates; the rates actually applied are fixed by decree within those caps. It is levied on the factory price or on the customs value plus duties, and exports by the manufacturer are exempt.

USD figures use PYG 5,868.31 per US dollar, the Banco Central del Paraguay reference quotation for 28 October 2026 (planilla de cotizaciones of that day). Conversions are for orientation only.

Key facts

Maximum ISC rate on cigarettes and tobacco	24 %Ley 6380/2019 art. 115, as of 2026-10-28 · in force
Minimum ISC rate on cigarettes and tobacco	18 %Ley 6380/2019 art. 115, as of 2026-10-28 · in force
Maximum ISC rate on spirits over 30 percent alcohol	12 %Ley 6380/2019 art. 116, as of 2026-10-28 · in force
Maximum ISC rate on beer and drinks up to 10 percent alcohol	10 %Ley 6380/2019 art. 116, as of 2026-10-28 · in force
Maximum ISC rate on petroleum fuels	50 %Ley 6380/2019 art. 118, as of 2026-10-28 · in force

The rule

1. Scope and taxpayers. ISC taxes imports of the listed goods and their first sale when produced in Paraguay. Taxpayers are manufacturers for domestic sales and importers for imports, including anyone who changes the alcohol content of drinks.
Cost to do it: Single stage: distributors and retailers do not charge ISC again.
Example: A brewery in Paraguay charges ISC on its first sale to distributors. / An importer of whisky pays ISC at customs.Ley Nº 6380/2019 De modernización y simplificación del sistema tributario nacional, Art. 107, 108 and 109, 2019-09-25 official text · verified 2026-10-28

2. Base. Domestic goods: the factory sale price excluding ISC and IVA. Imports: the customs value in guaraníes plus customs duties (even if suspended) and other taxes, excluding ISC and IVA; the Executive may add a presumed margin of up to 30 percent to imports to level them with domestic goods. Fuels are taxed on the average retail price. Manufacturers and importers must report factory prices and suggested retail prices.
Cost to do it: Import ISC is paid before goods leave customs (art. 121 and 128).
Example: Imported spirits with customs value plus duties of PYG 100,000,000 and a 12 percent rate: ISC PYG 12,000,000. / On US$17,041 of spirits at 12 percent the ISC is US$2,045.Ley Nº 6380/2019 De modernización y simplificación del sistema tributario nacional, Art. 112, 113 and 114, 2019-09-25 official text · verified 2026-10-28

3. Statutory rates. Tobacco products and vaping essences 18 to 24 percent. Drinks: alcohol free beers up to 9 percent; beer and drinks up to 10 percent alcohol up to 10 percent; wines and drinks over 10 up to 30 percent alcohol up to 12 percent; spirits over 30 percent up to 12 percent; sugary and sweetened drinks up to 5 or 6 percent by sugar content. High calorie packaged foods over 500 kcal per 100 g up to 2 percent. Petroleum fuels up to 50 percent. Jewellery, firearms and perfumes up to 6 percent; appliances, computers and phones up to 1 percent; aircraft and boats over US$30,000 at 0 percent. The Executive may set differential rates within each line.
Cost to do it: Applied rates are those set by the regulatory decree (Decreto 3109/2019 and amendments), within these caps.
Example: A phone imported at PYG 3,000,000 of customs value plus duties bears at most PYG 30,000 of ISC. / A US$511 phone bears at most US$5 of ISC.Ley Nº 6380/2019 De modernización y simplificación del sistema tributario nacional, Art. 115 to 120, 2019-09-25 official text · verified 2026-10-28

4. Credits and exemptions. ISC paid on taxed inputs used to manufacture a taxed final good is an advance against the ISC on the first sale of that good, refundable if the good is exported. Exports by the manufacturer, drinking water and plain mineral water, dairy drinks and plant based milk substitutes, and registered medicines are exempt. Labels must show alcohol and sugar content, failing which the highest band is presumed.
Cost to do it: Exporting manufacturers can recover input ISC.
Example: A distillery that exports its gin pays no ISC on the export and recovers ISC paid on taxed inputs. / Unlabelled sugar content is taxed at the top sugar band.Ley Nº 6380/2019 De modernización y simplificación del sistema tributario nacional, Art. 122, 123 and 130, 2019-09-25 official text · verified 2026-10-28

Goods	Statutory rate
Cigarettes, cigars, tobacco, vaping essences	18 to 24%
Alcohol free beer and drinks up to 0.5% vol.	Up to 9%
Beer, cider and drinks above 0.5% up to 10% vol.	Up to 10%
Wines and drinks above 10% up to 30% vol.	Up to 12%
Spirits above 30% vol.	Up to 12%
Low sugar drinks and drinks up to 25 g sugar per 200 cm3	Up to 5%
Drinks above 25 g sugar per 200 cm3	Up to 6%
Packaged foods above 500 kcal per 100 g	Up to 2%
Petroleum fuels	Up to 50%
Jewellery, precious metals, firearms, perfumes	Up to 6%
Appliances, computers, electrical equipment, mobile phones	Up to 1%
Aircraft; boats valued above US$30,000	0%

ISC statutory caps (Ley 6380/2019 art. 115 to 119); applied rates are set by decree

Worked example

An importer brings in wine with customs value plus duties of PYG 200,000,000 (US$34,081).
If the decree rate equals the 12 percent cap, ISC is PYG 24,000,000 (US$4,090).
Import IVA at 10 percent is then charged on a base that includes the ISC: PYG 22,400,000 (US$3,817).
Both are paid before customs releases the goods.

Step by step

Classify each product against art. 115 to 119 and confirm the rate currently set by decree.
Register factory and suggested retail prices with the DNIT for each brand and pack size.
Label alcohol and sugar content correctly.
Pay import ISC with the customs declaration; file domestic ISC returns on the DNIT calendar.
Exporting manufacturers: claim reimbursement of input ISC.

Common traps

The statutory table gives caps, not the applied rates; decrees have changed rates and import bases temporarily several times (DNIT decree list).
Import ISC can be computed on an increased presumed base of up to 30 percent (art. 112).
Mixed products with sugar and alcohol are classed by alcohol (art. 116).

Sources

Related: Paraguay country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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