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Incentives for non-resident Panamanian nationals

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Latin America

According to regulations, Panamanian citizens can import household goods, furniture, and personal belongings free of import tax, upon proof of living outside Panama for at least two years. The Retirement Programme (Panama Pensionado) targeting foreign nationals also produces fiscal exemptions and access to benefits for Panamanians living overseas, or any eligible person wishing to retire in Panama. Moreover, to encourage in-country savings, the Fiscal Code stipulates that Panamanian citizens, foreigners and non-residents are not taxed on exempt income (i.e. interest on Panamanian government securities, interest on savings accounts, and time deposits maintained with banks established in Panama).


  • Investment
  • Return and reintegration

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