Corporate Tax Comparison

Paraguay vs Romania

Compare Paraguay and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Paraguay: 4/06/2026 · Romania: 6/12/2026

Base Country/Region

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Compare Corporate Tax

Paraguay

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Paraguay: 4/06/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Paraguay

Romania

General CIT Rate:

10%

General CIT Rate:

CIT Return Due Date:

By the end of the 4th month following fiscal year-end

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

By the end of the 4th month following fiscal year-end

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Estimated Payment Due Date:

Quarterly advance payments

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Paraguay

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

8/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Paraguay

Romania

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Paraguay

Romania

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Paraguay

Romania

Composite Effective Average Tax Rate:

9.44%

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

7.00%

Composite Effective Marginal Tax Rate:

6.41%

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