Sociedad Anónima S.A.Paraguay
What it takes to form, own and run a public 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
Quote
La administración de la sociedad estará a cargo de uno o más directores designados por la asamblea ordina
Form it
Who registers it
- Registry
- Formed without visiting
- No
- Formed online
- No
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Capital must be fully subscribed at formation; in-kind contributions paid in full at formation.
Quote
El capital debe suscribirse íntegramente en el acto
Own it
Who may own and run it
- Directors
- At least 1
Quote
La administración de la sociedad estará a cargo de uno o más directores designados por la asamblea ordina
- Shareholders
- At least 2 · a company may be one
Quote
Debe contar con un mínimo de 2 socios (persona
- Members
- At least 2
Quote
Debe contar con un mínimo de 2 socios (persona
- A local company secretary
- Not required
Quote
La administración de la sociedad estará a cargo de uno o más directores designados por la asamblea ordinaria, cuando no lo hubieren sido en el acto constitutivo.
- A local registered agent
- Not stated
The registry’s and the law’s 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 S.A..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the S.A. are in our records.
What is public
- Beneficial owners
- To the authorities only
Quote
Los sujetos obligados a registrarse e informar son las personas jurídicas tales como sociedades, asociaciones,
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 10%+2 regimes
IRE 10% (SIMPLE and general regimes). Distributions to owners bear IDU withholding: 8% to residents, 15% to non-residents.
Quote
Tasas: SIMPLE Y GENERAL: 10% RESIMPLE: N/A
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 - Régimen de Maquila other · 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° 7547 del 8 de septiembre de 2025 (Régimen de Maquila), que reemplaza la Ley N° 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.
Not in our records Route, Statutory fee: none of these is in our records for the S.A..
Every business in Paraguay
VAT
- Standard rate
- Not in our recordsThe 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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad Anónima (S.A.)
- ISO 20275 code
- IJAOSecondary GLEIF, Entity Legal Forms code list