🇵🇦

Panama

Corp Tax: 25%Setup: 250 USDIncorporate: 5 daysData Quality: 100%

Tax Rates

Corporate Tax

25%Page error May 2026

Effective Corporate Rate

25%

Capital Gains

10%Page error May 2026

Personal Income (Top)

25%Page error May 2026

VAT

7%Checked May 2026

VAT Reduced Rates

10%, 15%

Dividend Withholding

10%Page error May 2026

Tax System

System Type

territorialPage error May 2026

Foreign Income Taxed

CFC Rules

NoPage error May 2026

Transfer Pricing

mediumChecked May 2026

TP Documentation Required

Yes

Incentives

IP Regime

NonePage error May 2026

Crypto Tax

unclearPage error May 2026

Participation Exemption

AvailableChecked May 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

17Checked May 2026

Double Tax Agreements

Key Partners

Barbados, Czech Republic, France, Ireland, Israel, Italy, Korea, Luxembourg, Mexico, Netherlands, Portugal, Qatar, Singapore, Spain, United Arab Emirates, United Kingdom, Vietnam

Exit Tax

NoVerified May 2026