Exoneration of taxes and import duties on raw materials, semi-finished products, purchase and import of construction equipment and materials, machinery, spare parts, tools, accessories, supplies, packaging materials and all goods or services required for their operations.

Free zone promoters are exempt from income tax on leases and subleases.

Service Companies, Logistic Companies, High Technology Companies, Scientific Research Centers, Higher Education Centers, General Services Companies, Specialized Centers for the Provision of Health Services and Environmental Services Companies that could be installed in BPO'S Panama will be one hundred percent (100%) exempt from Income Tax for their external operations and for their operations among themselves.

0% Income Tax

0% Import Tax

0 Customs Duty

5% on Capital and Dividend

0% Real Estate Tax

0% Export Tax

0% Material Goods and Services Transfer Tax (ITBMS)


Labour relations within a Free Trade Zone are more flexible than those in force in the rest of the national territory.

  • 25% Overtime recharges.
  • 50% Rest day.

The employer will be able to indicate in advance the days of vacations.

Rest days are determined by both parties.

  • Permanent Resident Permit as an investor.
  • Temporary Resident Permit as trusted personnel, executives, experts and/or technicians, valid for the term of the contract.
  • Short stay Visa as Trader and Investor, by special laws, valid for nine months, to carry out transactions or business in processing zones for export.
  • Temporary permits for special policies: teacher, student or researcher at a Higher Education Center in a Free Trade Zone; researcher at a Scientific Research Center.
  • Permits will be extended, under equal conditions, to the spouse and minor and major dependent children of the principal applicant.