Sectors

Real estate: development and project structuring

Real-estate interest in Paraguay is rarely only about real estate: it usually comes with someone who also wants to base capital in the country, use the tax regime or set up an operation. This line is therefore worked together with the corporate and tax structure, not as a stand-alone transaction.

The market

Paraguay maintains a 10 % rate across its three main taxes — VAT, personal income and corporate income — and updated its incentive regime through Law 7548/2025, which replaced the historic Law 60/90 while preserving tariff exemptions, VAT relief on capital goods and the treatment of dividends from foreign investment.

10-10-10
VAT, personal and corporate income
The three main rates of the Paraguayan tax system, all at 10 %. Source: Vouga Abogados, 2025
Ley 7548
incentive regime
Enacted in 2025 replacing Law 60/90, which had governed investment since 1991. Source: Ministerio de Industria y Comercio, 2025

What GAMEN does

Investment structure

Corporate vehicle, framing under the incentive regime where applicable, and coordination with the law and accounting firms that sign off.

Project and counterparties

Sourcing and analysis of the property or project, title due diligence, and introductions to developer, builder and financing.

What we need to start

The first conversation is shorter and more useful with these details on the table.

Propose a transaction How we work

  • Purpose of the investment and the capital's intended holding horizon.
  • Available amount and documentable source of funds.