قواعد الإقامة الضريبية في Panama: اختبار الـ183 يومًا

Panama uses territorial taxation. Residency is determined at 183 days but only Panama sourced income is taxed.

السنة التقويمية (يناير إلى ديسمبر). هذا يعني أن عدّاد أيامك يُعاد تعيينه في كل أول يناير. لا تُنقل الأيام من السنة السابقة.

إذا تجاوزت 183 يومًا، قد تفرض Panama ضرائب على دخلك العالمي كمقيم ضريبي. تعتمد العواقب الدقيقة على وضعك الشخصي وأي اتفاقيات ضريبية سارية ونوع الدخل المعني.

On paper, Panamanian tax residency is straightforward: spend 183 days in Panama in a calendar year and you qualify. Residents can request a tax residency certificate from the DGI, which is useful in treaty contexts. The thing that catches most people off guard is what residency actually buys, because Panama uses a strictly territorial tax system. Only Panama source income is taxable, whether you are resident or not.

Every day of presence counts toward the 183 day threshold, including arrival and departure days.

A permanent Panamanian home and other ties (a Panamanian family, an active business, regular economic activity) can all support residency, but the 183 day count is still the standard objective trigger. Below 183 days you are non resident, and even then the territoriality rule keeps your foreign source income outside the Panamanian tax base.

The headline immigration product is the Friendly Nations visa, which offers expedited permanent residency for citizens of designated countries. From a tax point of view, the bigger feature is the territorial regime itself: foreign salaries, foreign business profits, and dividends from non Panamanian companies are all outside the Panamanian tax net, no matter what your residency status looks like.

Panama's treaty network is small. When a treaty does apply, it typically requires a Panamanian tax residency certificate, which the DGI only issues to people who meet the 183 day threshold or another qualifying route.