Permanent Residence for Qualified Investors (Residencia Permanente en calidad de Inversionista Calificado)

Changes or availability under review — New decree in force 16 Sep 2026: resale property raised to US$500k; MICI certificate ≤15 business days, SNM decision ≤30.

Permanent Residence for Qualified Investors is a residence route in Panama (Investisseur / golden visa). Decree 17 of 8 Sep 2026: US$300k new property from developer (or promise to buy), US$500k resale property, US$500k securities, US$500k 5-yr deposit at Banco Nacional/Caja de Ahorros or US$750k at private bank; hold 5 yrs; funds from abroad, no gifts. Gov fees ~US$7,000 for family of 3.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Panama

Permanent home established in Panama, or >183 days in fiscal year (or prior year)

Territorial: foreign income untaxed; tax residence separate from immigration status

Residence certificate: DGI TRC per year: home + economic and family ties; discretionary, 3–5 months

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

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Residence by investment: compare routes and obligations →

Requirements at a glance

The minimum qualifying investment is about CHF 240'000. There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after immédiat years. Citizenship can be possible after about 5 years.

How holders are taxed

Territorial tax: foreign-source income (e.g. foreign dividends) untaxed; Panama-source income up to 25%.

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Catégorie	Investisseur / golden visa
Investissement	CHF 240'000
Frais (famille)	CHF 5'600
Revenu / an	—
Avoirs	—
Séjour min.	0
Résidence perm.	immédiat
Citoyenneté	5
Travail	ownBusiness
Éligibles	all
Impôts	Territorial tax: foreign-source income (e.g. foreign dividends) untaxed; Panama-source income up to 25%.
État au	2026-10

Page officielle

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Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.