# The Panama tax residence certificate The DGI issues a tax residence certificate to individuals who prove they were in Panama for more than 183 days in the fiscal year or the year before, or that they have their permanent home here. You apply through the DGI’s online system, the DGI decides by resolution for the year you ask for, and you carry the burden of proof. [Free consultation](/contact/) ## Who can get one Under article 762-N of the Fiscal Code, a tax resident is an individual who stays in Panama for more than 183 days, continuous or not, in a fiscal year or in the year immediately before. Exactly 183 days is not enough. Individuals who have established their permanent home in Panama are also tax residents. The DGI resolution sets the order of proof: first the days in Panama and, if that is not possible, the permanent home. Source: Fiscal Code, article 762-N, as amended by Law 52 of August 28, 2012, Official Gazette 27108; DGI Resolution 201-0354 of January 13, 2016, Official Gazette 27951-A ## What the resolution asks for The economic activity is something you state, not a requirement that you earn taxable income in Panama. [Photo: Mattias Hill](https://commons.wikimedia.org/wiki/File:Panama_City_,_Panama.jpg)· [CC BY-SA 3.0](https://creativecommons.org/licenses/by-sa/3.0) - A petition with your identification, your address in Panama, the economic activity you carry on in Panama, the treaty that applies if any, and the fiscal year you are asking about. - A notarized copy of your cédula or of your complete passport. - The other evidence that applies to your case. Source: DGI Resolution 201-0354 of 2016, second resolution ## What the DGI adds The DGI’s own page lists more documents than the resolution. We present them as what the DGI asks for: - Your certificate of immigration movements, which the DGI marks as mandatory. - The Public Registry certificate or the deed of your home or, failing that, a notarized lease. - Receipts for basic utilities. - Any other document that shows your ties to Panama. Source: DGI, questions on the tax residence certificate ## A lease alone is not enough The DGI weighs whether you have a home permanently available in Panama, whether your center of economic interests is here and whether your center of family interests is here. Having a home available, as owner or tenant, does not by itself make you a tax resident if you have no personal tie to it. Source: Executive Decree 958 of August 7, 2013, article 10, Official Gazette 27347-A; DGI Resolution 201-0354 of 2016, fifth resolution ## How long it takes and how long it lasts - If something is missing, you have two months from the DGI’s order to cure it, or the request is filed away. - The DGI says it answers in about three months, in order of arrival. That is a service estimate, not a legal deadline. - The certificate covers the period you asked for. For another year you apply again, and the DGI says you can ask for earlier years. - The DGI can revoke it on its own motion if you stop meeting the conditions. Source: DGI Resolution 201-0354 of 2016, ninth, tenth and twelfth resolutions; DGI, questions on the tax residence certificate ## Questions people ask ### Do I need a residency permit to get the certificate? No. Neither article 762-N, nor the resolution, nor the DGI’s list asks for an immigration residency card. The DGI asks for your complete passport and your immigration movements. ### Do I need income from Panama? No rule we have read requires it. The petition states your economic activity in Panama, which is information, not a condition. ### Who has to prove residency? You do, to the satisfaction of the DGI. ### Is 183 days enough? No. The law says more than 183 days. ## What the law does not say - Which rule sets the requirements today. We have read the 2016 resolution, and a 2024 resolution may have replaced a later one. The DGI’s list asks for more than the 2016 text. - Whether the certificate has a fee. Neither the resolution nor the DGI’s page mentions one. - A legal deadline for the DGI to decide, and the route and deadlines to appeal a refusal. - A minimum number of days you must spend in your Panamanian home. ## Official sources - [DGI, questions on the tax residence certificate and treaties](https://dgi.mef.gob.pa/Preguntas/Conve.php) Last verified: October 28, 2026 ## Keep reading - [Getting a tax ID](/tax-id/) - [Bank accounts and CRS](/bank-account-crs/) - [Double tax treaties](/tax-treaties/) ## 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)