Priority
SEM
5% income tax for multinational regional headquarters
5% CIT
0% Dividends
185 MNCs
Available in: panama-pacifico, ciudad-saber
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Priority
EMMA
0% income tax for 5 years for multinational manufacturing
0% CIT (5 yrs)
5% After
10 años Stability
Available in: colon, panama-pacifico
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Free Trade Zones
0% income tax on external operations, flexible location
0% External CIT
Nacional Location
25% Overtime
Available in: colon, panama-pacifico
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Tourism Investment Incentives
Tax exemptions for hotel and tourism projects
0% CIT
Exento Import
15 años Duration