Umzug nach Panama: Steuern, Aufenthalt und Leben
So werden Sie in Panama steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Panama the top income tax rate is 25%, dividends are taxed at up to 10% and companies pay 25% corporate tax. Newcomers may use a special regime (0%): Territorial: foreign-source income exempt; friendly-nations visa.
How to move and become tax resident
You can become tax resident in Panama from arrival once you take up residence (Permanent home established in Panama, or >183 days in fiscal year (or prior year)). The typical route is Friendly Nations visa (US$200k property/deposit) or Qualified Investor PR: FN: US$200k real estate or 3-yr deposit (Swiss eligible); QI (Decree 17/2026): US$300k new property, US$500k resale/securities, US$750k deposit; hold 5 yrs There are 7 open residence programmes in Panama — see the list below.
Living there
Panama City has a tropical savanna (wet/dry) climate with winter highs around 30.5 °C and summer highs around 32.5 °C.
Key facts
| Höchste Einkommenssteuer | 25% |
|---|---|
| Dividendensteuer | 10% |
| Gewinnsteuer | 25% |
| Sonderregime für Zuzüger | 0% — Territorial: foreign-source income exempt; friendly-nations visa. |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent home established in Panama, or >183 days in fiscal year (or prior year) |
| Typischer Aufenthaltsweg | Friendly Nations visa (US$200k property/deposit) or Qualified Investor PR — FN: US$200k real estate or 3-yr deposit (Swiss eligible); QI (Decree 17/2026): US$300k new property, US$500k resale/securities, US$750k deposit; hold 5 yrs |
| Klimatyp | tropical savanna (wet/dry) · 30.5° / 32.5° (Panama City) |
Aufenthaltsprogramme in Panama
Aktive Programme
- Friendly Nations Visa (Permanent Residence for nationals of friendly countries) — Investition CHF 160'000 · 2026-10
Rules from Decree 197/226 of 2021 (old US$5k deposit route abolished).
- Self Economic Solvency Visa — Investition CHF 240'000 · 2026-10
Largely superseded by Qualified Investor (direct PR) at similar cost.
- Pensioner Visa (Pensionado) — Einkommen / Jahr CHF 9'600 · 2026-10
- Short Stay Visa for Remote Workers — Einkommen / Jahr CHF 28'800 · 2026-10
Executive Decree 198 of 2021; no path to PR.
- Small Business Investor Visa — Investition CHF 128'000 · 2026-10
- Work permit / employment-based residence — employment · 2026-10
- Family reunification (spouse/dependants of Panamanian or resident) — family · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Permanent Residence for Qualified Investors — Investition CHF 240'000 · 2026-10
New decree in force 16 Sep 2026: resale property raised to US$500k; MICI certificate ≤15 business days, SNM decision ≤30.
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Panama to become tax resident?
ab Zuzug. Permanent home established in Panama, or >183 days in fiscal year (or prior year) Territorial: foreign income untaxed; tax residence separate from immigration status
How much tax will I pay in Panama?
In Panama the top income tax rate is 25%, dividends are taxed at up to 10% and companies pay 25% corporate tax.
Which residence programmes does Panama offer?
Friendly Nations Visa (Permanent Residence for nationals of friendly countries) (CHF 160'000); Self Economic Solvency Visa (CHF 240'000); Pensioner Visa (Pensionado); Short Stay Visa for Remote Workers; Small Business Investor Visa (CHF 128'000)
What is the usual way to move to Panama?
Friendly Nations visa (US$200k property/deposit) or Qualified Investor PR. FN: US$200k real estate or 3-yr deposit (Swiss eligible); QI (Decree 17/2026): US$300k new property, US$500k resale/securities, US$750k deposit; hold 5 yrs
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.