Tax / 04
Special economic regimes
We advise on assessing, applying for and complying with special regimes and incentives available to operations with substance in Panama.
Our perspective
Incentives with purpose.
Operations with substance.
The tax benefit is only part of the decision. Operating requirements, investment, employment, reporting and the ability to remain eligible must also be assessed.
When we add value
The right regime must work
beyond the tax rate.
When choosing a regime
We weigh benefits against investment, employment, permitted activities and ongoing compliance costs.
When submitting an application
We coordinate evidence, licences and commitments to build an application consistent with the proposed operation.
When maintaining benefits
We monitor substance, reporting and operational changes that could affect eligibility.
Scope
Scope of our advice
Our work covers the initial assessment, application process and ongoing requirements needed to maintain eligibility.
- 01Assessment of eligibility and alternatives
- 02Applications, registrations and licences
- 03Substance and operating requirements
- 04Periodic compliance and maintenance of benefits
Within Tax
Related services.
Reorganisations
We analyse and document corporate, private wealth and succession reorganisations so that implementation is legally orderly and consistent from a tax perspective.
→ TaxTax residency
We assess the tax residency of individuals and entities, their international connections and the obligations arising under each scenario.
→ TaxTax treaties and exemptions
We assess the application of double taxation treaties, exemptions and incentives in light of the facts, beneficiaries and available documentation.
→Perspectives
Further context and analysis.

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Tax Residence for Individuals in Panama
What requirements must an individual substantiate to apply for a tax residence certificate in Panama? This guide explains the legal criteria, the documents supporting…
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Capital Gains Tax on the Transfer of Shares in Panama
As a general rule, the transfer of Panamanian shares combines a final tax of 10% on the net gain with advance withholding of 5%…
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Let’s discuss the decision ahead.
A direct conversation allows us to understand the context and define a proportionate next step.
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