STRETCH Get the app

Panama · tax residency · 2026

How many days make you tax resident in Panama?

183days
Tax residency thresholdchecked 2026-08-18 · dgi.mef.gob.pa

183 days A resident is a person who is physically located and has been generating income in Panama for more than 183 days during the year. Panama's Fiscal Code (article 762-N) is also generally cited as treating a person with a permanent dwelling in Panama as tax resident, but we could not verify the statutory text. makes you tax resident in Panama — but the day count is only the test people know about.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Dirección General de Ingresos (DGI), Ministerio de Economía y Finanzas publishes them at dgi.mef.gob.pa, checked 18 August 2026.

Day threshold
183 days A resident is a person who is physically located and has been generating income in Panama for more than 183 days during the year. Panama's Fiscal Code (article 762-N) is also generally cited as treating a person with a permanent dwelling in Panama as tax resident, but we could not verify the statutory text.
Other tests
The Dirección General de Ingresos issues fiscal residency certificates for treaty purposes. Per the Ministry of Economy and Finance page we read, an individual proves residency either through economic interests or business in Panama, or by establishing a primary residence evidenced by utility bills; legal persons prove it through material means of direction and administration or an active operations notice.
Worldwide income
No — territorial system
Special regimes
No dedicated remote-worker tax regime verified. In practice Panama's territoriality is itself the regime that matters to nomads: foreign-earned income is outside the charge whether or not you are resident.
Authority
Dirección General de Ingresos (DGI), Ministerio de Economía y Finanzas
Official page
dgi.mef.gob.pa
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

TERRITORIAL SYSTEM: 'Panama's tax system is based on a territorial concept of income. Citizens and residents are taxed on income earned from Panamanian sources.' Foreign-source income is not taxed, so a remote worker paid from abroad is generally outside Panamanian income tax even after crossing 183 days — residency mainly affects treaty access and certificate eligibility rather than the tax bill. The DGI homepage and the MEF's Dirección General de Ingresos page were reached and confirm the authority's name and the fiscal residency certificate process, but neither states the 183-day threshold; the day count and the territoriality statement come from PwC (secondary). Attempts to reach the Fiscal Code text on dgi.mef.gob.pa redirected to a maintenance page. Tax year left null because no source we read stated it.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Panama to work remotely, the Panama digital nomad visa page covers the permission side.

Sources

Questions people ask about Panama tax residency

How many days can you spend in Panama before becoming tax resident?

183 days A resident is a person who is physically located and has been generating income in Panama for more than 183 days during the year. Panama's Fiscal Code (article 762-N) is also generally cited as treating a person with a permanent dwelling in Panama as tax resident, but we could not verify the statutory text. makes you tax resident in Panama; the system is territorial, so foreign income may fall outside it. Days are not the only route in: The Dirección General de Ingresos issues fiscal residency certificates for treaty purposes. Per the Ministry of Economy and Finance page we read, an individual proves residency either through economic interests or business in Panama, or by establishing a primary residence evidenced by utility bills; legal persons prove it through material means of direction and administration or an active operations notice. Checked 18 August 2026 against dgi.mef.gob.pa.

When is Panama's tax year?

See Dirección General de Ingresos (DGI), Ministerio de Economía y Finanzas's page linked below; the tax year sets the window your days are counted in.

Are residents of Panama taxed on worldwide income?

Not in the usual way: Panama taxes on a territorial basis, so foreign-source income may fall outside the net. No dedicated remote-worker tax regime verified. In practice Panama's territoriality is itself the regime that matters to nomads: foreign-earned income is outside the charge whether or not you are resident. Confirm your own position with the authority or an adviser.

Is there a special tax regime for people moving to Panama?

No dedicated remote-worker tax regime verified. In practice Panama's territoriality is itself the regime that matters to nomads: foreign-earned income is outside the charge whether or not you are resident. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Panama?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Panama, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.