Establish Panama fiscal residence and access one of the world's most favorable territorial tax systems. Individuals and companies. Full English service.
Panama fiscal residence allows individuals and companies to benefit from Panama's territorial tax system — where only Panama-source income is taxed. Foreign-source income from investments, business activities and employment abroad is not taxed.
We guide individuals and companies through the residency and fiscal domicile process — from visa selection through DGI registration and ongoing compliance.
Deep insight into Panama's tax authority processes.
Master in Public Administration — law, economics and policy.
You always deal directly with the attorney handling your case.
Licensed attorney in the Republic of Panama.
"Panama fiscal residence is not a tax evasion scheme — it's a legitimate, internationally recognized status that gives you access to one of the world's most transparent territorial tax systems."
— Lic. José Manuel Góndola Escudero · Idoneidad No. 17,005Fast-track residency for nationals of 50+ countries with economic ties to Panama.
Residency through qualifying investment in Panama real estate, securities or deposit.
Residency for retirees with qualifying pension income. Extensive benefits.
Establishing Panama corporate domicile for tax and operational purposes.
Multinational Headquarters regime for corporate fiscal presence in Panama.
Registration with Panama's DGI as fiscal resident. Ongoing compliance management.
We assess your income sources, current tax situation and objectives.
Selection and processing of the most appropriate Panama residency category.
DGI registration as Panama fiscal resident. Documentation of fiscal domicile establishment.
Annual ISLR filings, DGI compliance and monitoring of residency requirements.
Friendly Nations visa + fiscal domicile to access territorial treatment on investment income.
Residency and fiscal domicile designed with full US tax compliance including FBAR and FATCA.
Panama pensionado residency for retiree with foreign pension income — territorial tax treatment.
Panama residents only pay ISLR on Panama-source income. Foreign-source income is not subject to Panama income tax. You may still have obligations in your home country.
US citizens are taxed on worldwide income regardless of residence. Panama fiscal residence can still be beneficial for non-US income sources and asset protection, but requires careful US tax planning.
Panama does not have a strict minimum physical presence requirement for fiscal residents. However, establishing genuine fiscal domicile requires evidence of real connections to Panama.
Friendly Nations visa: 3–6 months. Qualified Investor visa: 3–6 months. Processing times vary by immigration volume.
Panama fiscal residents must file annual ISLR returns on Panama-source income. Foreign-source income is declared but not taxed.
Confidential consultation. We assess your situation and recommend the best path to Panama fiscal residence.