Territorial taxation
Panama only taxes income sourced in Panama; foreign income is generally not taxed there. This is one reason many investors choose Panama.
Qualified Investor routes (new rules from September 2026)
| Route | Minimum investment |
|---|---|
| New-build property | USD 300,000 |
| Resale property | USD 500,000 |
| Securities | USD 500,000 |
| Fixed deposit | USD 750,000 |
The investment must be held for at least five years and funded from abroad.
Other benefits
- Permanent residency directly, with no temporary stage
- Generally one visit every two years is enough
- The US dollar is legal tender
A reminder
Personal tax situations differ, so seek separate tax advice.