Field Note · April 24, 2026 · Paraguay
Paraguay’s Dirección Nacional de Ingresos Tributarios signed Resolución General N.° 47/2026 on March 10, creating a reporting obligation for every resident and crypto platform with aggregate annual transactions exceeding USD 5,000. The resolution imposes no new tax. What it creates is a surveillance architecture around a tax regime that was, until now, one of the least-watched in the hemisphere.
What’s changed. Under Resolution 47, Paraguayan tax residents and crypto platforms based in the country must file annual returns disclosing wallet addresses, transaction hashes, blockchain networks, counterparty information, transaction timing, amounts, USD equivalents, and fees paid. The scope is broad. Buying, selling, trading between cryptocurrencies, mining, staking, yield farming, airdrops, lending, payments, and transfers between personal wallets all qualify. Only passive holding no movements on-chain falls outside the obligation. Reporting flows through the DNIT’s existing Marangatu tax platform, with the first filings due in early 2027 for the 2026 fiscal year. The late-filing penalty is a flat ₲1,000,000, roughly USD 130.
What hasn’t changed. Paraguay’s territorial tax principle is intact. Foreign-source income including, in most cases, crypto gains originating from platforms and counterparties outside Paraguay remains taxed at 0%. The DNIT’s preamble is explicit that the resolution is an exercise of existing powers to “identify economic operations with crypto-assets,” not a change in the tax base. Nor is the collected data automatically shared with foreign tax authorities, unlike what CRS and CARF transmit. This is a domestic disclosure regime, for now.
Why this matters for Building Elsewhere readers. Paraguay received a record 47,687 residency applications in 2025, partly on the strength of a no-questions-asked posture toward crypto. That era is over. For anyone already holding Paraguayan residency with crypto exposure, the practical work is now concrete: register for a RUC tax ID if you don’t already have one, set up a bookkeeping process that captures the required data at the transaction level, and plan for the first filing in early 2027. For readers still evaluating Paraguay, nothing about the tax math has changed but the compliance overhead has. If you cannot stomach the administrative layer, the country is no longer as frictionless as it was a quarter ago.
The larger pattern. On January 1, 2026, forty-eight jurisdictions began collecting data under the OECD’s Crypto-Asset Reporting Framework, with first international exchanges due in 2027. Paraguay is not a signatory, but Resolution 47 positions it to become one without further legislative work. Visibility is the precursor to taxation, and territorial-tax jurisdictions globally are, quietly, building the visibility first. Readers who moved to Paraguay, Panama, or similar regimes specifically to avoid paper trails should update their mental model. The regimes still work. The paperwork is the price.
Primary sources: Resolución General DNIT N.° 47/2026 (Paraguay Dirección Nacional de Ingresos Tributarios, Articles 2, 3, 4, and 6); Ley N.° 6380/2019; Ley N.° 7572/2025 on the Securities and Products Market. Building Elsewhere tracks border, residency, and tax changes across countries beyond our core five. For deep coverage of the five — Uruguay, Georgia, Albania, Malaysia, and Brazil see our dossiers.