Panama Tax & Investment Guides
16 guides covering Panamanian taxation, PAYE 0-25% progressive, corporate tax 25% territorial (0% foreign-source), ITBMS VAT 7%, CSS social insurance 9.25%+12.25%, free zones (Colón, Ciudad del Saber, SEM), CGT 10%, and cross-border rules.
Personal Tax & Residency
PAYE 0-25%, territorial system, foreign income exempt, 183-day residency, DGI filing
Panama Personal Tax Guide 2026 — PAYE 0-25% Territorial
Panama personal income tax: PAYE progressive rates 0-25%, territorial system, foreign income exempt, deductions, filing requirements for residents 2026.
Panama Tax Filing Guide 2026 — DGI Portal, Deadlines
filing taxes in Panama: DGI online portal, corporate deadline March 31, monthly ITBMS by 15th, personal returns, TIN/RUC, penalties.
Panama Tax Residency Guide 2026 — 183 Days
Panama tax residency: 183-day rule, permanent home, territorial system, DTTs, how to become a tax resident, benefits for expats.
Business & Corporate Tax
CIT 25% territorial, 0% foreign-source, free zones (Colón, Ciudad del Saber, SEM), WHT
Panama Corporate Tax Guide 2026 — CIT 25% Territorial
Panama corporate income tax: CIT 25% territorial, 0% foreign-source income, free zones, WHT 10% dividends, filing requirements, deductions.
Panama Cross-Border Tax Guide 2026 — Territorial System
Panama cross-border taxation: territorial system, no CFC rules, no thin cap, DTTs over 20 countries, WHT rates, foreign income exemption.
Panama Free Zones Guide 2026 — Colón, Ciudad del Saber, SEM
Panama free zones: Colón Free Zone, Ciudad del Saber, SEM (Multinational Headquarters), tax incentives, CIT exemptions, customs duty benefits.
VAT & Indirect Tax
ITBMS 7% standard, 15% alcohol/tobacco, 0% exports, monthly returns
Investment & Capital Gains
CGT 10% real estate, 3% stock exchange, 5% other, dividends 10%, interest 5%
Panama Capital Gains Tax Guide 2026 — CGT 10% Real Estate
Panama capital gains tax: 10% real estate, 3% stock exchange, 5% other assets, primary residence exemption, territorial scope.
Panama Cryptocurrency Tax Guide 2026 — Territorial Treatment
Panama cryptocurrency taxation: crypto treated as capital gains/income, territorial system applies, no specific crypto legislation, DGI guidance.
Panama Investment Income Tax Guide 2026 — Dividends 10%, Interest 5%
Panama investment income taxation: dividends 10% WHT, interest 5%, CGT 10% real estate/3% stocks, foreign income exempt.
Property & Rental Tax
Registration 2%, stamp duty 2%, annual 0.5-1%, no CGT on primary residence, rental income at PAYE rates
Panama Property Tax Guide 2026 — Registration 2%, Stamp Duty 2%
Panama property taxes: Registration 2%, stamp duty 2%, CGT 10%, annual property tax 0.5-1% progressive, primary residence exemptions.
Panama Rental Income Tax Guide 2026 — PAYE Rates
Panama rental income taxation: rental income taxed at PAYE progressive rates, allowable deductions, territorial scope, DGI filing.
Social Security & Pensions
CSS 9.25%+12.25%, pension retirement 62/65, no inheritance/gift tax, no wealth tax
Panama Inheritance and Gift Tax Guide 2026 — No Tax
Panama has no inheritance tax and no gift tax. Learn about estate planning, succession of Panamanian real estate, and the complete absence of wealth transfer taxes.
Panama Pension Guide 2026 — CSS, Retirement 62/65
Panama pensions: CSS social security pension, retirement age 62 women/65 men, 240-month contribution requirement, private pension plans, foreign pensions exempt.
Panama Social Contributions Guide 2026 — CSS 9.25%+12.25%
Panama CSS social security: Employee 9.25%, Employer 12.25%, pension, health, disability benefits, retirement age 62/65.
Panama Wealth Tax Guide 2026 — No Wealth Tax
Panama abolished its wealth tax in 2019. Learn about the complete absence of net worth taxes, no CFC rules, and how Panama remains one of the most tax-friendly jurisdictions globally.
Panama Calculators (5)
Free calculators for Panamanian salary, income tax, VAT, corporate tax, and social insurance.
Panama Salary
Net salary with CSS and PAYE deductions.
Panama Income Tax
PAYE 0-25% progressive brackets.
Panama Corporate Tax
CIT 25% territorial, 0% foreign-source.
Panama VAT
ITBMS 7% standard, 15% alcohol/tobacco.
Panama Social Insurance
CSS 9.25%+12.25% contributions.