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 (Інвесторська / золота віза). 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

Open Panama on the interactive map →відкрити в базі → →Офіційна сторінка ↗

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 одразу 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.

Категорія	Інвесторська / золота віза
Інвестиція	CHF 240'000
Збори (сім'я)	CHF 5'600
Дохід / рік	—
Активи	—
Мін. перебування	0
ПМП	одразу
Громадянство	5
Робота	ownBusiness
Хто може	all
Податок	Territorial tax: foreign-source income (e.g. foreign dividends) untaxed; Panama-source income up to 25%.
Станом на	2026-10

Офіційна сторінка

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Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.