Paraguay's territorial tax system has long drawn attention from crypto holders. In 2026 the country added a reporting layer on top of that system, and it is worth understanding early. The tax authority, the DNIT, issued General Resolution No. 47/2026, which requires reporting of crypto transactions above a set threshold. The rate did not change; the visibility did.
What DNIT Resolution 47/2026 Requires
The resolution creates an annual information return for crypto activity, the Declaración Jurada Informativa de Criptoactivos, filed through the DNIT's Marangatú system. It reaches crypto platform operators and any person resident or established in Paraguay who transacts more than USD 5,000 in crypto over a year, individually or combined.
The data reported covers the transaction type, date, amount, the unique identifier or hash, and the wallet addresses involved. Filing falls in the third month after the close of the fiscal year, so a December year-end points to a first return around March 2027. Late filing carries a fine of ₲1,000,000. Treat the exact threshold and dates as current-but-changeable, and check the resolution text before you rely on them.
Reporting Is Not a New Tax
This is the part that matters most, so read it plainly: 47/2026 is a reporting obligation, not a new tax. Paraguay's territorial system still leaves genuinely foreign-source crypto gains outside the local income tax. Using a foreign platform does not settle the source question by itself, though: active trading run from Paraguay can look like local income, so let a Paraguayan tax adviser decide how your activity is treated before relying on 0%. What changes is that more of that activity becomes documented data the authority can see.
US citizens and green-card holders sit outside that logic altogether: the IRS taxes their crypto gains as part of worldwide income, whichever country they are resident in.
For anyone whose position is already clean, this is no threat. It rewards a simple habit: keep exchange statements and wallet history in order, keep foreign-source activity separate from any local business, and the reported figures simply confirm what your own records show. The deeper mechanics sit in our crypto tax in Paraguay guide.
Holding crypto and considering residency in Paraguay? A short call covers the residency and cédula side of the move. The reporting duty and the treatment of your gains are for a Paraguayan contador or tax adviser, and we can recommend one. Get in touch.
Why This Fits a Wider Trend
The reporting rule is not an isolated move. It sits alongside Paraguay's broader alignment with international transparency norms, the same direction as the Common Reporting Standard and the country's OECD ambitions. The trend everywhere is more information exchange, not less.
That is an argument for building a legitimate, substance-backed position rather than betting on secrecy. A genuine tax residency that matches what gets reported is the setup that ages well. If information exchange is on your mind, our explainer on Paraguay and automatic information exchange walks through what actually gets shared and why substance matters.
Frequently Asked Questions About the Crypto Reporting Rule
Does Resolution 47/2026 tax my crypto?
No. It is an information-reporting duty, not a tax. Foreign-source crypto gains for a genuine Paraguay tax resident stay outside the local income tax under the territorial system. You report the activity above the threshold; you do not pay a new charge simply for reporting it.
Who has to report crypto in Paraguay?
Crypto platform operators, and any person resident or established in Paraguay who transacts more than roughly USD 5,000 in crypto over a year, individually or combined. The annual informative declaration is filed through the Marangatú system in the third month after the fiscal year closes.
What happens if I do not file Paraguay's crypto declaration?
Late filing of the informative declaration carries a fine of ₲1,000,000. Beyond the penalty, an unfiled return is a gap in the clean, documented record that supports your tax residency, so it is worth doing on time even when no tax is due.
Is Paraguay still good for crypto after the 2026 reporting rule?
The reporting rule leaves the territorial principle unchanged, but whether your gains count as foreign-source depends on how and from where you trade, which a Paraguayan contador clarifies. The territorial treatment is intact, and there is still no wealth or crypto-specific asset tax. The rule adds paperwork and visibility, which a clean, well-documented position handles without trouble.
Disclaimer: This article is general information, not individual tax, legal, or financial advice. Crypto rules and Paraguayan requirements change and depend on your situation. Confirm current details with the DNIT or a qualified adviser before acting.
Sources
About the author
Yannick Schroth
Founder · Paraguay relocation support
Spends regular time in Paraguay and, with his team on the ground in Asunción, guides international nomads, entrepreneurs and investors through residency, the cédula and the RUC paperwork.
