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  • Taxes Folder - Paraguay (MATA010 - SIGACOM)

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Article 101: The taxpayers

  • The manufacturers, transferring ownership in the country.
  • The importers of foreign goods.

They can be sole proprietorships, partnerships or have no legal personality, be private entities of any kind as well as public companies, independent bodies and semi-public corporations.

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SECTION V

MAXIM

1) Perfumes, cologne waters, make-up and beauty cosmetics.

5%

2) Natural (finable) or cultured pearls, precious or semiprecious stones, precious metals, precious-metal leafed (plated), bijou, ivory, bone, tortoise shell (carapace), horn, corals, mother-of-pearl and other materials of animal origin, sculpted or graven, and byproducts of such materials (including cast artifacts).

5%

3) Air conditioning equipment enclosing a motorized fan and adequate mechanisms to modify the temperature and humidity, even if the hygrometric rate is not separately regulated.

1%

4) Dish washers; washing machines for laundry, including drying features; automatic devices for data processing and its units; magnetic or optical drives; copiers, hectographs, mimeographs, address label printers, machines, electrical devices and materials with their parts; sound recording and reproduction devices, television receivers, including radio receivers incorporating sound or image recording and reproduction features, monitors and video projectors. Mobile telephones, portable terminals.

1%

5) Wrist watches, pocket watches and similar (including timers of same type), with precious metal casing or leafed with precious metals (plated). 

5%

6) Musical instruments, their parts and accessories.

1%

7) Weapons and ammunition, their parts and accessories. 

5%

8) Toys, games, recreational products, their parts and accessories.

1%


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See Also

  • Variable Taxes - Paraguay
  • TIO - Paraguay