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The General Directorate of Revenues (DGI) will restructure the categories of corporations for their registration in the Unique Taxpayer Registry.

From now on, they will be only anonymous company, eliminating the Offshore category due to the absence of legal bases.

Through the published resolution the DGI establishes that in order to eliminate tax obligations and for the effects of the income tax of each company, they will be classified in category A or B, depending on the origin of each company’s income.

Category A: ISR of Panamanian source:

  • For anonymous companies that have a percentage of income, even minimal from a Panamanian source.
  • They will be subject to submit a tax return from the moment of its registration.

Category B: ISR not Panamanian source:

  • Companies that are constituted only for the ownership of real estate that will not generate income.
  • Companies that do not have any business in Panama; that do not generate any income; or which income is 100% from a foreign source.


Those companies that have not determined their obligation yet or that require updating their data must indicate to which category they belong.

All those companies registered as category B that now need to declare must place as the start date of the obligation, that on which they began to generate income from a Panamanian source.

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