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Investment Sector

Creative Industries

The filming set of the Americas

25%
Production Rebate
Ley 16 de 2012
30-35%
Proposed New Rebate
Viceministerio de Cultura 2025
$500K
Minimum Budget
Ley 16 de 2012
$40M
Maximum Budget
Ley 16 de 2012
$150K+
Investment for Residency
Ley 16 de 2012

Sector Overview

Panama has developed a robust legal framework to attract international audiovisual productions. Law 16 of 2012 offers a 25% cash rebate on local production expenses, with proposals from the Mulino administration to increase it to 35%. Law 424 of 2023 promotes the Creative Economy as a strategic sector, including film, video games, performing arts, and gastronomy.

Investment Opportunities

Discover the main opportunity areas in this sector

Film Production

Feature films, TV series, documentaries, and commercials with 25% rebate on local expenses.

Video Game Development

Incentives extended to video game design and creation. The government is working on new specific incentives for gaming.

Post-Production and VFX

Editing, visual effects, and sound services with access to National Incentives Registry benefits.

Music Videos and Digital Content

Music videos, industrials, and digital content eligible for the incentive program.

Related Zones & Incentives

Special Zones

Incentive Programs

Resources & Documentation

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* Information provided is for guidance purposes only. Consult legal and tax advisors to verify current conditions.

Last updated: 2/16/2026