Hong Kong
Taiwan
VietnamWhat is territorial taxation?
Panama only taxes income sourced in Panama; foreign income is generally not taxed there. It 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.
Residence benefits
- Permanent residency directly, with no temporary stage
- Generally one visit every two years keeps your status
- The US dollar is legal tender
- After five years as a permanent resident, you can apply for citizenship if eligible
Tax planning tips
- Territorial taxation doesn’t mean no filing at all — assess your own situation.
- Panamanian residence doesn’t automatically change your tax residence elsewhere.
- Review your arrangements with a tax adviser before moving.
The new rules
They distinguish new-build from resale property and tighten checks on the source of funds and investment structures. Confirm the latest threshold before choosing a property.