Empresa por Acciones Simplificadas EASParaguay
What it takes to form, own and run a private limited company in Paraguay, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Los integrantes de la EAS responden hasta el l铆mite de sus aportes comprometidos.
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La representaci贸n legal de la EAS estar谩 a cargo de una o m谩s personas f铆sicas, designadas en la forma previst
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Se constituye en un m谩ximo de 72 horas y con costo CERO con la utilizaci贸n de los estatutos est谩ndar.
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Tributa como persona jur铆dica, de acuerdo con sector de actividad e ingreso.
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- Paying up the capital
- If cash capital exceeds 1,200 minimum wages, 20% is deposited as guarantee; in-kind contributions are paid in full at formation; shares are paid within 2 years at most.
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Si el CAPITAL SOCIAL en efectivo supera los 1.200
Own it
Who may own and run it
- Directors
- At least 1 路 individuals only
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La representaci贸n legal de la EAS estar谩 a cargo de una o m谩s personas f铆sicas, designadas en la forma previst
- Shareholders
- At least 1 路 a company may be one
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Puede formarse por m谩s de una persona
- Members
- At least 1 路 one person may form it alone
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Puede formarse por m谩s de una persona
- A local company secretary
- Not required
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En los estatutos de la EAS se determinar谩 libremente la estructura org谩nica de la empresa y dem谩s normas que rijan su funcionamiento.
- A local registered agent
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
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 EAS.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the EAS are in our records.
What is public
- Directors
- Public
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La Constituci贸n de la EAS deber谩 publicarse en la p谩gina web del Sistema Unificado de Apertura y Cierre de Empresas (SUACE), debiendo contener esta pu
- Shareholders
- Public
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La Constituci贸n de la EAS deber谩 publicarse en la p谩gina web del Sistema Unificado de Apertura y Cierre de Empresas (SUACE), debiendo contener esta pu
- Beneficial owners
- To the authorities only
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La Constituci贸n de la EAS deber谩 publicarse en la p谩gina web del Sistema Unificado de Apertura y Cierre de Empresas (SUACE), debiendo contener esta pu
Tax
Tax on profit
How this company type is taxed, which can differ from its place鈥檚 headline rate.
Flat 路 10%+2 regimes
IRE 10% (SIMPLE and general regimes). Distributions to owners bear IDU withholding: 8% to residents, 15% to non-residents.
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Tributa como persona jur铆dica, de acuerdo con sector de actividad e ingreso.
Work it out on a profit figure: the company鈥檚 tax, the owner鈥檚, and what is left.
Special regimes that may apply
- R茅gimen de Zonas Francas free zone 路 0.5%
A usuario (user) of a free zone operating under contract with the zone's concesionario, and the concesionario itself Ley N掳 523/1995 de Zonas Francas - R茅gimen de Maquila other 路 1%
A company approved under a maquila programme, producing for a foreign matriz under an international contract, in the pure, idle-capacity or shelter modality Ley N掳 7547 del 8 de septiembre de 2025 (R茅gimen de Maquila), que reemplaza la Ley N掳 1064/97
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.
- Route
- Dissolution of the EAS on a ground in art. 36 of Ley 6480/2020 (expiry of its term, impossibility of its object, judicial liquidation, statutory grounds, the will of the members by the governing body or of the sole member, order of the authority, or losses making the object impossible), filed through the SUACE system with the deed or standard form, a tax compliance certificate, closure of the commercial patent and two assembly communications; liquidation follows the Civil Code procedure for companies in general (art. 38).
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Por voluntad de los integrantes de la EAS adoptada por el 贸rgano de gobierno, o por decisi贸n del integrante de la EAS unipersonal.
- Statutory fee
- Not in our records
Every business in Paraguay
VAT
- Standard rate
- Not in our recordsThe tax authority鈥檚 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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Empresa por Acciones Simplificadas (EAS)
- Identifier
- PY-EASA form ISO 20275 does not list.