Tax Residency & Special Tax Regimes

Tax Residency & Special Tax Regimes

Panama’s territorial tax system exempts foreign-sourced income, capital gains, dividends, and inheritance from taxation. Personal income derived locally is tax‑able. Becoming a tax resident requires 183 days of physical presence in a calendar year .

Strategic planning involves structuring global income through Panamanian services while retaining non-resident status to minimize tax exposure.