Category: Taxes and fees
Real-estate transfer tax
A 1.5% tax on the property's value applied at sale; historically quoted as ~2.8% when bundled with related deed-execution charges.
The real-estate transfer tax applies at sale in Paraguay. Set at 1.5% of the transaction value, generally the buyer's responsibility. In practice it bundles with deed-execution costs (registry fees, stamp duties, notary fees), so historically a total of ~2.8%–3% of price is quoted. A meaningful budget line: on a USD 100,000 property, pure transfer tax is about USD 1,500, and total closing costs run USD 3,000–5,000 including fees and registration.
Related terms
Property tax (impuesto inmobiliario)
An annual municipal tax on property ownership, calculated on the fiscal value assigned by Paraguay's National Cadastre Service.
Public deed (escritura pública)
A formal document authorized by a notary public that records the sale, gift, or transfer of real estate and perfects the transmission of ownership.
Real-estate commission
Fees charged by the brokerage or agent who facilitates a sale or rental — typically 5% of the sale price, or one month's rent for rentals.