Complete Guide: Buying & Selling Property in Paraguay

From the first handshake to the registered deed — every step explained in plain language, with real costs and what to watch for at each stage.

The Boleto de Reserva (Reservation Ticket)

The boleto de reserva is the first formal document in a property transaction. Think of it as a written agreement that says: "We've agreed on a price and terms — now let's pause while the paperwork is verified."

It takes the property off the market and commits both parties to the transaction, subject to the notary's title review. The buyer typically pays a deposit — usually 10% to 20% of the agreed price — which is held until the final deed is signed.

Typical Reservation Deposit
10% – 20% of agreed price
Example: On a G. 350,000,000 property, expect a deposit of G. 35,000,000 – G. 70,000,000

What happens if the deal falls through? If the buyer withdraws without cause, the deposit is typically forfeited. If the seller withdraws, they are generally required to return double the deposit amount. The exact consequences depend on the specific terms written into the boleto — which is why reading it carefully matters.

Two people signing a property reservation agreement at a formal meeting table

What the Notary (Escribano) Reviews

The escribano is not just a witness — they are the legal professional responsible for verifying that the transaction is valid and that the buyer will receive clean title.

Title Verification

The notary requests the property's history from the Dirección de los Registros Públicos — checking that the seller is the legitimate owner and that there are no prior claims, mortgages, or liens on the property.

Tax Status Check

They verify that the Impuesto Inmobiliario (property tax) is current. Unpaid property taxes become the buyer's responsibility after transfer, so this check is critical.

Municipal Certificates

The notary confirms that municipal rates and any applicable levies are paid up to date. This includes verifying the property's cadastral registration is accurate.

Deed Drafting

Once all checks pass, the notary drafts the escritura pública — the official transfer deed. Both parties review and sign before the notary, who then certifies and submits it for registration.

How Long Does This Take?

The notary review process typically takes 2 to 6 weeks depending on the complexity of the title history and the responsiveness of government offices. Properties with older or complicated histories may take longer.

What If Issues Are Found?

If the notary discovers a lien, unpaid tax, or title defect, the transaction is typically paused while the seller resolves the issue. In some cases, the parties negotiate a price adjustment or the buyer may withdraw under the terms of the boleto.

Transfer Tax, Notary Fees & Registry Costs

Understanding what you'll pay beyond the property price is essential. Here's a plain-language breakdown of each cost component.

Transfer Tax (ITI)

The Impuesto a la Transferencia de Inmuebles is calculated on the higher of the fiscal value or the sale price. The rate is generally around 1.5% for individuals. The seller is typically responsible for this tax, though it is sometimes negotiated between parties. For a property valued at G. 500,000,000, this could represent approximately G. 7,500,000.

Notary Fees (Honorarios)

The escribano charges a fee for their services — reviewing the title, drafting the deed, certifying signatures, and managing registration. Fees are typically in the range of 1% to 2% of the transaction value, and may vary based on the complexity of the operation and the notary's schedule of fees.

Registry Fees

To officially record the new ownership, a fee is paid to the Dirección de los Registros Públicos. This is generally a smaller amount — often a fraction of a percent of the transaction value or a fixed fee schedule — but it is a required step for the transfer to be legally complete.

When Does IVA Apply to Real Estate in Paraguay?

This is one of the most misunderstood aspects of Paraguayan real estate. IVA (Impuesto al Valor Agregado — Value Added Tax) does not apply to every property transaction.

Generally, no. When two private individuals (not companies or developers) buy and sell an existing property, the transaction is typically not subject to IVA. The applicable tax is the ITI (transfer tax) described above. However, if one of the parties is a company or habitual dealer in real estate, different rules may apply. Always confirm with your notary.
Yes. Sales of newly constructed properties by developers are generally subject to IVA. The current general IVA rate in Paraguay is 10%. For basic necessities, a reduced rate of 5% applies. Construction services are also typically subject to IVA. When buying from a developer, the purchase price may or may not include IVA — clarify this before signing.
Yes. The broker's commission is a service, and as such it is subject to IVA at the applicable rate. This means the effective cost of the commission is the agreed percentage plus IVA on top of that. When negotiating commission, clarify whether the quoted rate is inclusive or exclusive of IVA.
Notary fees (honorarios del escribano) are professional service fees and are generally subject to IVA. The notary will typically include this in their fee quotation. When getting a quote from a notary, confirm whether the stated amount is inclusive of IVA.
Real estate professional explaining commission structure to clients with documents

The Corredor Inmobiliario: Commission & Services

A real estate broker in Paraguay (corredor inmobiliario) earns a commission for connecting buyers and sellers and facilitating the transaction process. Their commission is typically between 3% and 5% of the transaction value, though this is always negotiable.

Typical Broker Commission Range
3% – 5% of sale price
Plus IVA on the commission amount. On a G. 400,000,000 sale at 4%: G. 16,000,000 commission + IVA

Who pays? Traditionally the seller pays the broker's commission, but this varies. In some transactions, both parties contribute. Always clarify this in writing before engaging a broker.

What services are included? Property marketing, buyer screening, negotiation support, coordination with the notary, and assistance with documentation gathering.

Get it in writing. A written brokerage agreement should specify the commission rate, who pays, what services are covered, and the duration of the exclusive listing period, if any.

Document Checklists: Seller & Buyer

Being prepared with the right documents avoids delays. Here's what each party typically needs to provide.

Seller's Document Checklist

Original title deed (Escritura Pública) — the foundational document proving ownership

Cédula de identidad (national ID) — current and valid for all sellers

Impuesto Inmobiliario receipts — proof that property tax is paid up to the current year

Municipal certificates — confirming no outstanding municipal charges

Certificado de no adeudamiento — certificate confirming no debts on the property from the Registros Públicos

RUC number (if applicable) — tax identification for the transaction

Buyer's Document Checklist

Cédula de identidad — valid national ID for all buyers

RUC number — required for the transaction record

Proof of funds or financing — bank statements or loan approval documentation

Civil status documentation — marriage certificate if buying jointly, or single status certification

Corporate documents (if buying through a company) — company registration, authorized signatories, and board resolution

Foreign buyer documentation — passport and residency permit if applicable, plus apostilled foreign documents