Paraguay requires crypto declaration for those who move more than US$ 5 thousand a year

Paraguay does not tax crypto gains from international exchanges. This has not changed with General Resolution 47/2026, published by the Dirección Nacional de Ingresos Tributarios (DNIT) on March 11, 2026. What the regulation creates is an annual reporting obligation to the Paraguayan tax authorities for anyone who exceeds US$ 5,000 in transactions during the fiscal year.

There are two categories who are obliged to declare: operators and administrators of cryptoasset platforms operating in the country, and individuals or legal entities resident or incorporated in Paraguay who carry out transactions with cryptoassets above the annual limit, with or without intermediaries, on local, international or P2P (peer-to-peer) exchanges.

The declaration is called Declaración Jurada Informativa de Criptoactivos (DJI - Cryptoactivos) and must be submitted annually via the Marangatu system, in the third month after the end of the fiscal year. The first submission for 2026 is due in March 2027. Anyone who does not yet have a tax registration (RUC) will need to register before submitting the declaration.

The data required goes beyond the total amount traded. The standard specifies: type of transaction, date and time, amount traded, unique hash identifier, source and destination addresses, and type of wallet used. This includes purchases, sales, crypto-to-crypto exchanges, staking, mining, lending, yield farming, donations, inheritances and transactions with NFTs. The fine for late delivery is 1,000,000 guaraníes (~R$ 678).

No new taxes

The exemption on capital gains on cryptoassets obtained outside Paraguay remains in force. The Paraguayan tax system is territorial: foreign source income is not taxed. Resolution 47/2026 does not create any tax - it creates traceability.

The distinction matters for those considering Paraguay as a tax residence destination. The country remains one of the few where Bitcoin gains on international exchanges do not generate tax liability. What now exists is a formal record of these operations within the Paraguayan tax system.

The DNIT made it clear that the standard was developed in response to the recommendations of the FATF (Financial Action Task Force), a body to which Paraguay belongs through GAFILAT. The 2025 and February 2026 FATF updates emphasized the need for greater transparency in transactions with digital assets, including detailed reporting and monitoring of non-custodial portfolios.

Monitoring and compliance with the rule will be the responsibility of the General Directorate of Taxpayer Recovery and Assistance and the General Directorate of Large Taxpayers, both linked to the General Internal Tax Management. DNIT also reserves the right to request additional information within the scope of its control and inspection powers.

What does this change for Brazilians living in Paraguay?

For those who have established tax residency in Paraguay in order to take advantage of the exemption on crypto gains, Resolution 47/2026 does not change the tax benefit, but it does adds a formal obligation that needs to be fulfilled. The RUC was already necessary to maintain real fiscal substance in the country; the DJI of crypto-assets will be another element of this register.

The aspect that deserves more careful attention is the scope of the data required: wallet addresses, transaction hashes and type of custody are information that goes beyond what is usual in tax returns. Paraguay has not yet formally adhered to the OECD's CARF (Crypto-Asset Reporting Framework), but the infrastructure that Resolution 47 is beginning to build points in that direction.

The full text of General Resolution No. 47/2026 is available on the DNIT portal at www.dnit.gov.py, normative section.