Steuerresidenz in Panama: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in Panama funktioniert
Panama uses territorial taxation. Residency is determined at 183 days but only Panama sourced income is taxed.
Kalenderjahr (Januar bis Dezember). Das bedeutet, dass dein Tageszähler am 1. Januar zurückgesetzt wird. Tage aus dem Vorjahr werden nicht übertragen.
Wenn du 183 Tage überschreitest, kann Panama dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
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.
Was als Tag gilt
Every day of presence counts toward the 183 day threshold, including arrival and departure days.
Was über die Tageszählung hinausgeht
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.
Besondere Steuerregelungen
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.
Doppelbesteuerungsabkommen
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.
Häufig gestellte Fragen
How does Panama territorial taxation work?
Only income generated within Panama is subject to Panamanian income tax. Salaries earned for work performed abroad, foreign investment returns, and offshore business profits are not taxed in Panama, whether or not you are resident.
What is the Friendly Nations visa?
A residency programme for citizens of designated friendly countries (the list changes, so check current rules). It grants permanent residency via bank deposit, real estate purchase, or local employment, and accelerates the path to a tax residency certificate.
Do I need to file a Panamanian tax return as a resident with only foreign income?
If all your income is foreign source under Panamanian rules, you generally have no Panamanian taxable income to report. A local adviser can confirm based on your specific income mix.
Offizielle Quelle: https://dgi.mef.gob.pa/
Verfolge deine Tage in Panama
BorderLog zählt deine Tage automatisch und warnt dich, bevor du die 183-Tage-Schwelle erreichst.
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