PY
Paraguay tax residency rules
Threshold: 120 days · Day Count · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
120-Day Rule
- Type
- Day Count
- Threshold
- 120 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Paraguay uses territorial taxation. 120 days establishes tax residency.