Ley N° 7548/2025, nuevo régimen de incentivos fiscales para la inversión nacional y extranjera
In forceEffective 2025-09-08 · Applies to private
Article 1 states the law's object as establishing a new regime of fiscal incentives for national and foreign investment, maintaining and updating the promotion measures that had been in place since Decreto-Ley N° 27 and Ley N° 60/90 in 1990.
Article 4 grants beneficiaries exemptions from customs duties on imported capital goods and inputs, and other fiscal benefits set out in the law, to legally constituted national and foreign companies and sole proprietorships that meet the law's general and specific requirements.
Article 33 subjects every beneficiary to Paraguay's ordinary environmental, labor and social-security laws and to the general tax regime, except where this law itself specifically modifies them, so the law creates no separate siting, permitting or environmental-review track for a beneficiary's facility.
Article 34 repeals Decreto-Ley N° 27 of 31 March 1990 and Ley N° 60/90 in their entirety, along with any conflicting provision, and article 35 lets investment projects already approved under Ley N° 60/90 continue under that law's incentive regime. Article 37 provides that the law enters into force on the date of its own promulgation and publication, which occurred on 8 September 2025.
Source: Full text of law