Panama: Tax benefits under “legal stability” regime | KPMG Global
Share with your friends

Panama: Tax benefits included for investments under “legal stability” regime

Panama: Tax benefits under “legal stability” regime

Companies making investments in Panama can benefit from certain measures under a “legal stability” regime.


Related content

The ability to enjoy the benefits of the legal stability regime is linked to the company’s registration in the Panama Pacifico area. For eligible companies, the legal stability regime can provide for a period of 10 years certain benefits including:

  • Legal stability (except for reasons of public utility or social interest)
  • Tax stability at the national level (except for indirect taxes)
  • Tax stability with respect to municipal taxes (five years)
  • Stability of customs procedures deriving from special laws
  • Stability of the labor regime

There is an annual fee related to participation in the legal stability regime, of 50 balboas (B / .50.00). 


Read a July 2017 report (Spanish) prepared by the KPMG member firm in Panama

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal