Paraguay’s Dirección Nacional de Ingresos Tributarios (DNIT) has introduced new rules for reporting crypto-asset transactions. General Resolution No. 47/2026, dated 10 March 2026, establishes the Declaración Jurada Informativa de Criptoactivos (DJI Criptoactivos), an annual informational return. DNIT announced it on 11 March.
This does not mean everyone holding Bitcoin, USDT or USDC has to file. Applicability depends on the person or entity involved, the type of platform and the conditions set out in the regulation.
Who must report?
Article 3 distinguishes two categories:
- Owners, managers or persons responsible for crypto-asset platforms operating in Paraguay. Article 2 defines platforms broadly, including centralized and decentralized services and infrastructure facilitating transactions between users.
- Individuals, legal entities and other organizations resident or established in Paraguay whose combined crypto-asset transactions exceed US$5,000 annually, individually or in aggregate, through nonresident platforms or without platform intermediation.
Important: the US$5,000 annual threshold belongs to the second category. It is not a blanket exemption for operators of platforms active in the country. The full wording of Article 3 matters.
The regulation uses tax and operational criteria. Immigration residency is not the same as tax residency: holding a residency permit or a Paraguayan ID does not, by itself, establish a duty to report.
Which transactions are covered?
The resolution covers buying and selling, holdings, transfers, exchanges, custody, gifts, mining, staking and other crypto-asset income or disposals. It also covers using crypto assets to pay for goods, services or rights.
The official definition includes stablecoins such as USDT and USDC and other digital assets. Central-bank digital currencies and instruments governed by securities-market legislation are excluded from this definition.
What records should be kept?
Article 5 calls for, among other information, transaction type, date and time, participant identification where possible, asset and network, quantity, gross USD value, fees, transaction hash, originating and receiving addresses, and wallet type. Identifying information about transaction holders may also be required where applicable.
Store transaction records securely. Never publish private keys, personal documents or third-party details on public channels.
When is the return due?
Reporting is annual, through DNIT’s Marangatu tax system, in the third month after the end of the fiscal year, according to the official informational-return filing calendar.
- Fiscal year ending 31 December 2026: the first return covers 2026 and is expected in March 2027, subject to the official calendar.
- Fiscal years ending 30 April or 30 June: the resolution starts the reporting requirement with fiscal year 2027, rather than the same first reporting period as December year-end filers.
DNIT requires liable taxpayers to add obligation 959 — DJI Criptoactivos to their RUC registration. Those who are liable but not registered for RUC must register. Under Article 6, late filing carries a ₲1,000,000 fine, without prejudice to other applicable responsibilities.
Is this a new cryptocurrency tax?
No. The resolution creates an informational reporting requirement. It does not by itself determine whether tax is due on a particular transaction. Tax treatment, tax residency, classification of transactions and filing obligations require an individual assessment by a qualified accountant in Paraguay.
If you are preparing to live or start a business in Paraguay, see our guides on RUC registration and EAS company formation. The Legaliza Paraguay team offers documentation guidance and referrals; we do not prepare this tax return or replace an accountant.
Primary sources: DNIT General Resolution 47/2026 (10 March 2026) and DNIT announcement (11 March 2026), reviewed on 7 November 2026. Recheck the filing calendar and any subsequent changes before filing.