# 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.

[Free consultation](/contact/)

### 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.

### 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](https://dgi.mef.gob.pa/Preguntas/Conve.php): Documents the DGI asks for, service time and the list of treaties.
- [DGI, double taxation treaties in force](https://dgi.mef.gob.pa/Internacional/LConvenios.php): The 17 treaties and the dates of the multilateral instrument.
- [IRS, U.S. citizens and resident aliens abroad](https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad): Worldwide income of US citizens.
- [Finance Canada, tax treaties](https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties.html): Canada’s treaties; Panama is not among them.
- [HMRC, Panama tax treaties](https://www.gov.uk/government/publications/panama-tax-treaties): The UK Panama treaty.

Last verified: October 28, 2026

[Does Panama tax foreign income?](/territorial-tax/)[The Panama tax residence certificate](/certificate/)[Getting a tax ID in Panama as a foreigner](/tax-id/)[Opening a bank account in Panama: CRS and FATCA](/bank-account-crs/)[Is Panama a tax haven?](/tax-haven-lists/)[Panama taxes for US citizens](/us-citizens/)[Panama’s double tax treaties](/tax-treaties/)[Moving from Canada to Panama](/canadians/)

## 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.

[Book your free call](/contact/) [WhatsApp](https://wa.me/50761970238?text=Hi%2C%20I%20would%20like%20a%20consultation%20(from%20panamataxresidency.com).) [contacto@iurispa.com](mailto:contacto@iurispa.com)