Tax residency in Panama: how the 183-day rule works, the DGI certificate, and why territorial taxation means foreign income usually stays untaxed.
Panama · Step by Step
Key Facts
The 183-day rule. Spending more than 183 days in Panama in a year can make you a tax resident, as can making the country your main home and centre of life.
Territorial taxation. Panama taxes only Panama-source income, so even a tax resident generally pays no Panamanian tax on foreign income.
The certificate is status, not a bill. Many people seek the DGI tax-residency certificate for treaty access and proof, not because it creates worldwide taxation.
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