Short answer
Under Law 7547/2025, a business domiciled in Paraguay can produce goods or services for a company abroad through an approved maquila program. The single tax is 1% of either domestic value added or the export invoice value, whichever is higher. Applications go through SIMEX in the Single Export Window and require details of both companies, the process and planned investment. Official sources checked September 26, 2026.
Check whether the activity qualifies
Law 7547/2025 covers goods processed or assembled for reexport and services used abroad. Eligible applicants include companies and sole proprietorships domiciled in Paraguay and authorized to trade, with a contractual relationship with a company domiciled outside Paraguay. The official application guide distinguishes goods maquila, services maquila and submaquila. A business serving only the Paraguayan market should assess a different regime.
Apply the tax to the right base
Article 37 sets a 1% single tax on domestic value added or the export invoice value, whichever is greater. Value added includes local goods and services, wages and social contributions, depreciation and payment for maquila services. Article 38 provides national tax exemptions for activity under an approved program; income from other activities follows its own tax rules. Ask a local accountant to model both bases and filing duties for your operation.
Prepare the program and supporting records
First register the business with the Single Export Window; the application is handled in SIMEX. Resolution SE-CNIME 14/2026 calls for a current RUC tax registration, identity and representation records, details of the foreign company, a contract or letter of intent, the process, jobs, investment and export projections. Annex II also lists tax, social security and environmental records where applicable. The resolution says an external consultant is optional for submitting the program.
Wait for approval and account for local sales
CNIME assesses the program, and the ministries of Industry and Commerce and of Economy and Finance issue the approval resolution. MIC lists the administrative application as free; confirm the schedule for your own file before making contractual commitments. The idle-capacity model allows domestic sales subject to local taxes and procedures. Export approval does not automatically cover a sale in Paraguay.