Maquila Regime and New Fiscal Incentives in Paraguay 2026: A Guide for the Global Investor
- Key Points:
- Paraguay reaches 339 operational maquiladoras, led by Brazilian and European capital.
- The new Fiscal Incentive Regime comes into force, replacing and improving the old Law 60/90.
- The “Service Maquila” opens the door to software companies, BPO, and technology centers.
- Launch of the Investor Pass: permanent residency through investments starting at USD 150,000.
The industrial and corporate landscape in the heart of South America reached a turning point this 2026. With 339 companies operating under the maquila regime, Paraguay is no longer just a promise of low costs; it has transformed into a sophisticated export platform that attracts not only regional giants like Brazil, but also investors from the United States and Europe seeking operational efficiency and legal security.
For entrepreneurs looking to set up a company in Paraguay, current news confirms an irreversible trend: the migration of capital toward jurisdictions with low tax pressure and high macroeconomic predictability. Diversification into sectors such as auto parts, chemicals, and, especially, technological services, marks the beginning of a new era for foreign capital.
Regulatory Evolution: From Traditional Incentive to Fiscal Modernization
The Paraguayan government has taken a bold step by updating its economic promotion tools. The transition from Law 60/90 to the new Fiscal Incentive Regime for National and Foreign Investment is not a cosmetic change. It is a profound restructuring designed to provide greater agility for large-scale projects.
This new legal framework allows for greater flexibility in asset transfers and expands the spectrum of benefits to sectors previously neglected, such as entertainment and luxury tourism. How does this new scenario compare to the previous framework? We analyze it below:
| Concept | Law 60/90 (Previous) | New 2026 Regime |
|---|---|---|
| Beneficiary Sectors | Primarily industrial. | Industrial, Services, Tourism, and Entertainment. |
| Service Maquila | Limited. | Fully integrated (Software, Call Centers, BPO). |
| Linked Residency | Standard procedure. | Investor Pass (Direct access to Permanent Residency). |
| Capital Goods | Partial exemption. | Total exemption from import tariffs. |
The Investor Pass: The Fast Track to Your Residency
One of the most powerful innovations for this year is the implementation of the Investor Pass. This instrument allows entrepreneurs to obtain residency in Paraguay directly by committing to tangible investments. Whether through the acquisition of real estate for USD 200,000 or investments in tourism projects for USD 150,000, the path to legal residency has never been so structured and transparent.
This measure seeks to eliminate the bureaucratic friction that traditionally affected investors from outside Mercosur. By aligning the Ministry of Industry and Commerce with the National Migration Directorate, the process becomes a highway for those seeking a solid fiscal haven and a safe environment for their family.
“Paraguay no longer competes just to be a low-cost country, but to be an intelligent investment platform in South America.” — Experts consulted by the Ministry of Industry.
The ParaguayWay Analysis: How does this affect your move to Paraguay?
From our perspective as senior consultants, the increase to 339 maquiladoras is not an isolated statistic; it is proof of market validation. When brands like Lacoste or Puma choose to produce here on a sustained basis, they are validating the infrastructure and the quality of the local workforce.
The real opportunity for the European or American investor in 2026 does not reside solely in the manufacturing of physical goods. The true “gold mine” is in the Service Maquila. Thanks to the new benefits, a software development agency or an international consulting firm can operate from Asunción, billing abroad with a real tax burden that often does not exceed 1% on the value added under the maquila regime.
360º Case Study:
Last month, we advised a Spanish investment group that sought to relocate its technical support and App development division. They originally considered other destinations in the region, but bureaucratic slowness held them back. Through our comprehensive service, we managed the incorporation of their company under the new service maquila regime and processed the Investor Pass for their executives.
In less than 60 days, not only did they have the legal operational structure, but the partners already held their Paraguayan ID, allowing them to open local bank accounts immediately and benefit from the stability of the Guaraní against the volatility of other regional currencies.
Are your assets and your company ready to make the leap to one of the most stable economies in Latin America? The window of opportunity opened by these new 2026 regulations is exceptional, but it requires flawless technical execution to avoid fiscal contingencies in your home country.
To ensure your transition meets all legal standards and optimizes your global tax burden, we invite you to contact our senior advisors today and let us design your roadmap to Paraguay together.