Panamanian law, read at the source
Every rule comes from the Fiscal Code, its decrees and DGI resolutions, or from the DGI’s own pages.
About this site
This site is run by iurispa, a Panamanian law practice that helps foreigners settle in Panama. We explain Panamanian tax residency with the rule behind every statement, and we say plainly what the law does not settle.
Your home country, by its own sources
For the United States, Canada, the United Kingdom, Spain and Colombia, we cite only each country’s official source.
What the law does not say
When a point is not settled, we say so instead of filling the gap.
How we check every fact
- We read every rule in the official text and link it.
- Every page shows the date it was last verified, and changes are logged on the Blog.
How we work with you
A signed contract
Before we start, we sign a written contract with you: the services, the fixed fee and what is not included.
An invoice for every expense
You receive an invoice or official receipt for every government fee and third-party cost we pay on your behalf.
Licensed attorneys
Your case is handled by Panamanian attorneys admitted to practice in Panama.
Official sources
- DGI, questions on the tax residence certificate and treaties: Documents the DGI asks for, service time and the list of treaties.
- DGI, double taxation treaties in force: The 17 treaties and the dates of the multilateral instrument.
- IRS, U.S. citizens and resident aliens abroad: Worldwide income of US citizens.
- Finance Canada, tax treaties: Canada’s treaties; Panama is not among them.
- HMRC, Panama tax treaties: The UK Panama treaty.
Last verified: October 28, 2026
Planning your move to Panama?
Book a free 15-minute call with a Panamanian lawyer. We will tell you what applies to your case and what to prepare.