Why Panama?

Discover the strategic advantages that make Panama the premier destination for global investors, businesses, and discerning individuals seeking a strategic base in the Americas.

Fiscal Advantages

World-Class Tax Environment

Panama's territorial tax system offers unparalleled advantages for international businesses and investors, with foreign-source income completely exempt from taxation.

Territorial Tax System

Only Panamanian-source income is taxed. Foreign-source income is statutorily exempt with no time limits or ring-fencing.

  • No worldwide reporting requirements
  • Foreign income permanently exempt
  • No CFC or hybrid rules

Corporate Tax Rates

Competitive corporate tax structure with multiple incentives:

  • 25% on net taxable profit OR 1.17% minimum tax
  • SMEs: progressive 7.5% - 22.5%
  • Capital gains: flat 10%
  • No wealth, inheritance, or gift taxes

Individual Tax Rates

Progressive individual income tax scale:

  • 0% up to USD 11,000
  • 15% USD 11,001-50,000
  • 25% above USD 50,000
  • Multiple deductions available

Residency & Citizenship

Fast-Track Immigration Programs

Multiple pathways to residency and citizenship, designed to accommodate different investment levels and personal circumstances.

Qualified Investor

USD 300k+

Immediate permanent residency through real estate investment

  • Immediate permanent residency
  • Citizenship eligible in 5 years
  • Family inclusion (spouse, children, parents)
  • Fast processing (Executive Decree 203)

Friendly Nations

USD 200k+

Special program for citizens of 58 qualifying jurisdictions

  • 3-year track to citizenship
  • Real estate or fixed deposit options
  • Family reunification included
  • Streamlined application process

Pensionado

USD 1k+/month

Retirement residency for lifetime pension recipients

  • Permanent residency
  • Duty-free import of household goods
  • Vehicle import every 2 years
  • Healthcare discounts

Remote Worker

Proof of income

Short-stay visa for digital nomads and remote workers

  • 9-month visa, extendable to 18 months
  • 0% local tax on offshore income
  • Minimal requirements
  • Perfect for testing Panama lifestyle

Connectivity & Infrastructure

World-Class Logistics Hub

Strategic infrastructure connecting the Americas and beyond, with advanced telecommunications, transportation, and financial services.

Aviation Hub

90+ Direct routes
29 Latin countries <5h

Tocumen International Airport serves as the aviation hub of the Americas with COPA Airlines connecting to 29 countries.

Maritime Excellence

5 Caribbean terminals
2 Pacific terminals

Balboa and Cristóbal ports rank in global top-20 for container throughput, with Panama Canal connecting oceans.

Digital Connectivity

12 Submarine cables
40ms Latency to Miami

Ocean-to-ocean fiber runs alongside the railway, providing exceptional connectivity for digital businesses.

Financial Center

50+ International banks
$150bn+ Private bank AUM

Major global banks including Citibank, HSBC, Scotiabank, BNP, Santander, and JPMorgan custody.

Special Economic Zones

Free Trade & Special Zones

Access to world-class free trade zones with significant tax benefits and operational advantages for international businesses.

Largest in Americas

Colón Free Trade Zone

The largest free zone in the Western Hemisphere with 3,000+ companies across 1,400 hectares.

0% income tax on export/re-export profits
0% import duties inside zone
0% VAT on exports & logistics
5% dividend withholding (vs 10% normal)
Tax Holiday

Panamá-Pacífico

1,400 Ha former US Air Force base, 15 minutes to city center, with comprehensive tax benefits until 2030.

0% income tax, VAT, import duties
0% dividend tax & branch tax
All sectors welcome (unless prohibited)
Special migration perks included
Law 32

Private Free Zones

Private, state or mixed ownership zones for higher-education, R&D, high-tech, health centers, and more.

Blanket exemption from national taxes
5% dividend withholding only
USD 250k investment → permanent residency
Enhanced labor flexibility

Ready to Explore Panama?

Contact our expert team to discuss how Panama's advantages can benefit your specific situation. We provide personalized guidance tailored to your investment and lifestyle goals.