Work permit / employment-based residence (Permiso de Trabajo (Ministerio de Trabajo – MITRADEL))

Work permit / employment-based residence is a residence route in Panama (Emploi). Employer-sponsored residence + MITRADEL work permit, subject to foreign-staff quotas (generally 10% ordinary / 15% specialists); many professions reserved for Panamanians. Friendly Nations nationals can use employment contract route.

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

Open Panama on the interactive map →ouvrir dans la base → →Page officielle ↗

Requirements at a glance

There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after 2 years. Citizenship can be possible after about 7 years.

How holders are taxed

Panama-source employment income taxed up to 25%; foreign income untaxed.

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	Emploi
Investissement	—
Frais (famille)	—
Revenu / an	—
Avoirs	—
Séjour min.	0
Résidence perm.	2
Citoyenneté	7
Travail	yes
Éligibles	all
Impôts	Panama-source employment income taxed up to 25%; foreign income untaxed.
État au	2026-10

Page officielle

ouvrir dans la base →

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.