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GATAVIA GLOBAL · Gatavia Paraguay

Short-term rentals in Paraguay

This section explains how short-term rental works in Paraguay and how to correctly separate the different legal, tax, and operational layers. The concrete answer depends on the type of property, the method of exploitation, and the applicable rules in each case.

✓ Information reviewed: 08/24/2026
GATAVIA

This section explains how to analyze market, profitability, and investment in Paraguay without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the manner of operation, and the applicable rules in the case. Specific and verified data are presented below in the Gatavia information block.

The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help to understand demand, but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Paraguay

Data, context and key indicators for the tourism market.

tourism

3.66 million visitors in 2025

Paraguay received 3,657,194 visitors during 2025.

Period: 2025
tourism

More than 2 million tourists in 2025

Of the visitors in 2025, 2,029,678 were tourists.

Period: 2025
tourism

USD 1.422 billion in tourism revenue

SENATUR estimated tourism revenue of approximately USD 1.422 billion in 2025.

Period: 2025
tourism
+28,8 % year-on-year

205,067 international tourists in January 2026

The country received 205,067 international tourists in January 2026, an increase of 28.8% year-on-year.

Period: January 2026

Gatavia market assessment

Regulatory complexity
Medium
Operational complexity
Medium
Regulatory risk
Medium
Investment clarity
High

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Registration and authorization in REGISTUR

Registration in REGISTUR is mandatory for tourism companies included in the regulation.

Registration and authorization in REGISTUR Application: Tourism service providers covered Verified rule: Registration in REGISTUR is mandatory for tourism companies included in the regulation. Conditions: The exact category of accommodation must be identified. Exceptions: Simple residential leasing must be analyzed separately and should not be presumed as a tourism service. Timing: Before operating as a tourism provider. Legal reference: Law 2828; SENATUR Resolution 549/2023 and complementary regulations

national

Alternative tourist accommodations

There are specific regulations and requirements for its formalization.

Alternative tourist accommodations Application: Properties offered as alternative accommodation for tourism purposes Verified rule: There are specific regulations and requirements for its formalization. Conditions: Classification depends on the type of accommodation and services. Exceptions: Not every housing transfer is automatically considered alternative tourist accommodation. Timing: Before commercialization. Legal reference: Resolution SENATUR 549/2023 and extension 320/2024

national

Infrastructure and service standards

Resolution 580/2025 updates infrastructure and service characteristics.

Infrastructure and service standards Application: Hotel and non-hotel establishments registered in REGISTUR Verified rule: Resolution 580/2025 updates infrastructure and service characteristics. Conditions: Depends on the classification in REGISTUR. Exceptions: Alternative accommodations may have a specific regime that differs. Moment: Before licensing or renewal when applicable. Legal reference: Resolution SENATUR 580/2025

national

Municipal authorizations and rules

Properties and commercial activities

Municipal authorizations and rules Application: Properties and commercial activities Verified rule: They must be verified by address and activity. Conditions: Depends on municipality, property, and activity. Exceptions: There is no single national municipal procedure. Timing: Before the start and upon changes. Legal reference: Applicable municipal ordinances

Short-term rental taxation

Taxation

VAT 5% on rental designated exclusively for housing

5
Taxation

VAT 10% on rental for commercial activity

10
Taxation

IRP-RGC on leasing of properties

8
Taxation

INR on rental of property by non-resident owner

7.5

Regulatory and market evolution

02/09/2026

International tourism maintains strong growth in 2026

January 2026 closed with 205,067 international tourists, +28.8% year-on-year.

01/28/2026

USD 1.422 billion in tourism revenue

SENATUR estimated tourism revenue of approximately USD 1.422 billion in 2025.

05/16/2025

New infrastructure standards from 2025

Resolution 580/2025 establishes characteristics for registered hotel and non-hotel accommodations in REGISTUR.

01/01/2023

Alternative tourist accommodations

There are specific regulations and requirements for its formalization.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Paraguay

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

🔒 Protected content
02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

Sources and reference authorities

Biblioteca y Archivo Central del Congreso
Biblioteca y Archivo Central del Congreso
DINAC
DINAC
DNIT
DNIT
DNIT
DNIT
DNIT
DNIT
Migraciones Paraguay
Migraciones Paraguay
SENATUR
SENATUR
SENATUR
SENATUR
SENATUR
SENATUR
SENATUR
SENATUR
SENATUR
SENATUR
PROFESSIONAL PDF GUIDE

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.