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Sole trader

Empresa Unipersonal E.UParaguay

What it takes to form, own and run a sole trader in Paraguay, and how its profit is taxed. Each figure links to the page it was read from.

This company type

At a glance

Owners' liability
Not in our records
Owners
Does not apply
Directors
Does not apply
Minimum capital
Does not apply
Formation fee
PYG 130,004
Officialmic.gov.pyRead 10 Oct 2026
Quote
Tasa de Constitución en los Registros Públicos para Gs. 130.004
Tax on profit
Officialbacn.gov.pyRead 15 Oct 2026
Quote
Serán contribuyentes: 1. Las Empresas Unipersonales y las sucesiones indivisas de los prop

Form it

Who registers it

Registry
Formed without visiting
Not stated

The registry’s and the law’s own pages do not mention it.

Formed online
Not stated

The registry’s and the law’s own pages do not mention it.

What it takes to form

Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the E.U.

Own it

Who may own and run it

Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the E.U.

Each year, at the registry

Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the E.U.

Important dates

When each obligation falls due, as the authority states it.

Not in our records No dates for the E.U are in our records.

What is public

Not in our records What the register shows the public is not in our records for the E.U.

Tax

Tax on profit

How this company type is taxed, which can differ from its place’s headline rate.

Flat · 10%+1 regime

IRE 10% of net income: empresas unipersonales are IRE taxpayers (Ley 6380 art. 2 no. 1) and may opt for the General, SIMPLE or RESIMPLE regime (art. 143). IDU 8% to residents, 15% to non-residents, deemed distributed in the fourth month after year end unless reinvested.

Official bacn.gov.py read 15 Oct 2026
Quote
Serán contribuyentes: 1. Las Empresas Unipersonales y las sucesiones indivisas de los prop

Work it out on a profit figure: the company’s tax, the owner’s, and what is left.

Special regimes that may apply

  • Régimen de Zonas Francas free zone · 0.5%
    A usuario (user) of a free zone operating under contract with the zone's concesionario, and the concesionario itself Ley N° 523/1995 de Zonas Francas

Whether a company qualifies depends on its activity and conditions set in each statute.

CFC rules in Paraguay
Not in our records

Close it

Closing it

The other end, which most guides leave out.

Not in our records Route, Statutory fee: none of these is in our records for the E.U.

Every business in Paraguay

VAT

Standard rate
Not in our records
The tax authority’s pages have not been read for Paraguay.

Payment and banking services

1 service names Paraguay on its own list: Paysera. Each provider, and what a listing means.

Reference

Its name and code

Kind
Sole trader
Derived our grouping, the same words in every country
Name in law
Empresa Unipersonal (E.U)
ISO 20275 code
78SG