Sociedad Anónima (S.A.), Sociedad de Responsabilidad Limitada (SRL)
Tax Rates
Territorial Tax 0% on foreign earnings, 25% Corporate Tax on domestic earnings
Legal Benefits
Panama is the registered domicile for over 400,000 corporations & foundations, making it one of the most popular jurisdictions to incorporate in the world.
Panama does not impose any reporting requirements for non-resident Panamanian corporations.
Panama corporations do not require Paid-In Capital, nor is there a time limit in which authorized capital must be fully paid.
Panama corporation directors, officers and shareholders may be of any nationality and resident of any country.
Neither the directors nor the officers of Panama corporations need to be shareholders. Meetings of directors, officers, and shareholders may be held in any country and accounting books may be kept in any country.
It is not necessary for interested parties to be present in Panama for the purpose of establishing a corporation. Corporations conducting business outside of Panama do not require a commercial license for offshore business activities.
Tax Treaties
Greenland TIEA 2012-11-12
Qatar DTC 2010-09-23
Denmark TIEA 2012-11-16
Barbados DTC 2010-06-21
Korea, Republic of DTC 2010-10-20
United Kingdom DTC 2013-07-29
Luxembourg DTC 2010-10-07
Canada TIEA 2013-03-17
Singapore DTC 2010-10-18
Ireland DTC 2011-11-28
Italy DTC 2010-12-30
Sweden TIEA 2012-11-12
Norway TIEA 2012-11-12
Spain DTC 2010-10-07
United Arab Emirates DTC 2012-10-13
United States TIEA 2010-11-30
Iceland TIEA 2012-11-12
Israel DTC 2012-11-08
Finland TIEA 2012-11-12
Czech Republic DTC 2012-07-04
France DTC 2011-06-30
Mexico DTC 2010-03-24
Netherlands DTC 2010-10-06
Portugal DTC 2010-08-27
Faroe Islands TIEA 2012-11-12
Service Description By Global Incorporating
SA (Corporation limited by shares), SRL (Limited Liability Company)
Panama