Paraguay Tax Agency Announces February 2026 Deadlines for Payroll Report Submissions for Fiscal Year 2025

The Paraguayan State Undersecretariat of Taxation Jan. 27 announced the February 2026 deadlines for state entities and companies classified as medium and large to submit payroll reports for fiscal year 2025. The announcement includes that: 1) payroll reports are key documents for identifying individuals subject to individual income tax (IRP) under the Personal Services Income category; 2) reports must specify all remuneration paid to dependent and independent contractors for services rendered between Jan. 1, 2025, and Dec. 31, 2025, including information such as salaries, bonuses, daily wages, overtime pay, gratuities, allowances, and other additional benefits; 3) submissions are made electronically ...