Digital nomad visa in Panama

• The visa is for a foreigner who works remotely under a contract with a transnational foreign company, or who is self-employed, whose duties take effect abroad and whose income comes from a foreign source. It sits in the non-resident migratory category, so it is a limited-stay visa and not a residence permit.
• Once granted, it lets you work remotely in Panama without another work or residence permit from any other state body.
• It is not for earning from Panamanian clients or employers: you sign a sworn statement that you accept no job or service offer in Panama, and the visa is cancelled if you come to represent the foreign company for local activities.

Sources: Servicio Nacional de Migración de Panamá (official), Gaceta Oficial Digital No. 29290-A. Checked 17 October 2026.

• The income test is about B/.36,000 a year, or the equivalent in another currency, paid from a foreign source. To be safe, have more than B/.37,000 a year.
• The employer letter must show monthly income of about B/.3,000 or the equivalent, how often it is paid and that it comes from abroad. To be safe, have more than B/.3,100 a month.
• You prove the foreign source with a bank certification linking the income to your declared work, or with a foreign or local bank statement carrying the bank's authentication seals that shows the transfer. The balboa is used interchangeably with the US dollar.

Sources: Servicio Nacional de Migración de Panamá (official), Gaceta Oficial Digital No. 29290-A, Government of Canada (travel.gc.ca). Checked 17 October 2026.

• Every applicant files a notarised power of attorney and application (stating the parents' names and nationalities), three photos, a certified passport copy, a criminal record certificate, a health certificate, a sworn statement of personal background, and a copy of a health insurance policy valid in Panama for the whole stay. The checklist sets no minimum cover.
• An employee adds a certificate that the foreign company exists and a letter on company letterhead giving the post, duties, monthly income, payment frequency, foreign source, remote working mode and a commitment to cover return costs. A self-employed worker instead files proof of their own company registered abroad and a notarised sworn statement describing clients, services, earnings, source of funds and payment dates.

Sources: Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026.

• You request the visa through a legal representative at the special procedures window of Migración's head office, not at a Panamanian embassy or consulate, and you must already be in Panama. The page that says so is undated, so confirm the current window with Migración.
• A tourist who needs more time to complete a change of category can ask, through a lawyer and ten working days before the stay ends, for an extension of up to 60 days. We found no processing time for the visa itself, so it is unknown.

Sources: PROPANAMA, Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026.

• The application payment to Migración is B/.250 and the visa card costs B/.50.
• A tourist-stay extension taken while you prepare the file is separate: about B/.300 and about B/.500 guarantee deposit. To be safe, have more than B/.300. A renewal of the visa needs the same documents as the first application.

Sources: Servicio Nacional de Migración de Panamá (official), Gaceta Oficial Digital No. 29290-A. Checked 17 October 2026.

• The visa lasts nine months and can be renewed once for the same period, so the longest stay on it is 18 months. A renewal needs the same requirements as the first application, including the proof that your income comes from abroad.

Sources: Servicio Nacional de Migración de Panamá (official), Gaceta Oficial Digital No. 29290-A. Checked 17 October 2026.

• Neither the checklist nor Decree 198 describes a path from this visa to residence, so time on it does not count toward permanent residence in the sources we read.
• To stay longer you would apply under another category. The United States, Canada, Australia and New Zealand are on Panama's friendly-nations list, whose basis is a job with a Panamanian company, property of about B/.200,000 or a fixed deposit of about B/.200,000. To be safe, plan on more than B/.210,000.

Sources: Servicio Nacional de Migración de Panamá (official), Gaceta Oficial Digital No. 29290-A, Gaceta Oficial Digital No. 29335, Gaceta Oficial Digital No. 30601-B. Checked 17 October 2026.

• The income-tax return instructions subtract income of foreign source (Tax Code article 694), the official basis for calling Panama's system territorial. We found no tax authority page on pay for work done while physically in Panama for a foreign employer, so that treatment is unknown, and the visa itself does not set your tax treatment.
• You are tax resident under Tax Code article 762-N after more than 183 days of presence in the current or preceding fiscal year, or with a permanent home and a centre of vital interests. A nine-month stay is longer than 183 days.

Sources: Dirección General de Ingresos, Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026.

• Retirement visa in Panama
• Work permit in Panama
• Family visa in Panama
• Investor visa in Panama

• Visas in Panama
• Panama

1. Visas (Panama's visa-exemption list and tourist stay lengths), Embassy of Panama in the United States (Panamanian government mission). Checked 15 October 2026. Undated page. Says Resolution 22706 of September 2021 lets citizens of the United States and Canada stay up to 180 days as tourists, and lists Australia and New Zealand among the visa-exempt nationalities with a maximum of three months.
2. Identity History Summary Checks, Internet Archive copy, Federal Bureau of Investigation (Internet Archive copy of 6 October 2026). Checked 16 October 2026. The fee is US$18 per person.
3. Status table: Convention abolishing the requirement of legalisation for foreign public documents (Apostille), Hague Conference on Private International Law (HCCH). Checked 17 October 2026. Entry into force: Panama 4 August 1991, United States 15 October 1981, Canada 11 January 2024, Australia 16 March 1995, New Zealand 22 November 2001.
4. US citizens and residents abroad: filing requirements, Internal Revenue Service. Checked 15 October 2026.
5. Figuring the foreign earned income exclusion, Internal Revenue Service. Checked 15 October 2026. Tax year 2026 figure: $132,900 per person.
6. Foreign earned income exclusion: physical presence test, Internal Revenue Service. Checked 15 October 2026.
7. Report of Foreign Bank and Financial Accounts (FBAR), Financial Crimes Enforcement Network (FinCEN). Checked 15 October 2026.
8. United States income tax treaties, A to Z, Internal Revenue Service. Checked 15 October 2026. Panama is not listed.
9. US international Social Security agreements, US Social Security Administration (Internet Archive copy). Checked 15 October 2026. Internet Archive capture of 10 October 2026. The list of agreements in force (latest: Romania, 1 September 2026) does not include Panama.
10. Treasury: US-Panama Tax Information Exchange Agreement now in effect, US Department of the Treasury. Checked 15 October 2026. Agreement signed 30 November 2010 and in force from 2011; it covers exchange of information on request, not a tax treaty.
11. Panama travel advice and advisories, Government of Canada (travel.gc.ca). Checked 15 October 2026. Written for Canadian travellers: tourist visa not required for stays up to 180 days, passport valid three months beyond departure, US$500 or a credit card, entry stamp (US$1,000 fine), return or onward ticket may be asked for, currency is the balboa used with the US dollar.
12. Criminal record checks: processing times and fees, Royal Canadian Mounted Police. Checked 16 October 2026. Federal fee 25 Canadian dollars per check, collected with any local fingerprinting charge; 3 business days or less with no match, up to 120 business days if manual processing is needed.
13. Determining your residency status, Canada Revenue Agency (official). Checked 15 October 2026. Lists significant residential ties (a home, a spouse or common-law partner, dependants in Canada) and secondary ties; the deemed non-resident rule applies to a resident of a country with which Canada has a tax treaty.
14. Entry into force of the tax information exchange agreement between Canada and Panama, Department of Finance Canada (official). Checked 15 October 2026. Notice of 6 December 2013: the agreement was signed on 17 March 2013 and entered into force on 6 December 2013. An information exchange agreement, not a tax treaty.
15. Tax treaties in force, Department of Finance Canada (official). Checked 15 October 2026. Panama is not listed.
16. Social security agreements, Government of Canada. Checked 15 October 2026. Panama is not on the list of countries with a Canada social security agreement.
17. Panama travel advice (entry requirements), Internet Archive copy, Australian Government, DFAT (Smartraveller), Internet Archive copy. Checked 17 October 2026. Internet Archive capture of 13 October 2026: Australians need no visa for an initial stay of 90 days, which immigration officers may shorten; the equivalent of USD1,000 or a credit card and a return or onward ticket may be asked for; entry stamp needed.
18. National police checks, Australian Federal Police. Checked 16 October 2026. Each National Police Certificate costs A$57; A$114 when fingerprints are needed.
19. Notarial services and fees (fee schedule from 1 January 2026), Internet Archive copy, Australian Government, DFAT (Smartraveller), Internet Archive copy. Checked 15 October 2026. Internet Archive capture of 7 October 2026: an apostille costs A$105 per document.
20. Income Tax Assessment Act 1936, section 6(1), definition of "resident or resident of Australia", Federal Register of Legislation (Australian Government). Checked 15 October 2026. Compilation of 1 July 2026: includes a person whose domicile is in Australia, unless the Commissioner is satisfied that the person's permanent place of abode is outside Australia.
21. Income tax treaties in force, Australian Treasury. Checked 15 October 2026. Panama is not listed.
22. Tax information exchange agreements, Australian Treasury. Checked 15 October 2026. Panama is not listed.
23. International social security agreements, Australian Government, Department of Social Services (Internet Archive copy). Checked 15 October 2026. Internet Archive capture of 9 September 2026; lists 32 agreement countries and those under negotiation; Panama is not listed.
24. Resolution 41029 of 19 August 2024: Resolution 22068 of 1 September 2021 is left without effect (Gaceta Oficial Digital No. 30115, 10 September 2024), Servicio Nacional de Migración de Panamá (official; Internet Archive copy). Checked 15 October 2026. Internet Archive capture of 3 December 2024. A two-page resolution whose only operative line is that Resolution 22068 of 2021 (the three-month tourist limit) is left without effect. It does not say what stay length applies now.
25. Criminal records: get your own, Ministry of Justice (New Zealand). Checked 16 October 2026. Opened on 16 October 2026. The Ministry aims to respond to criminal record check requests within 20 working days (Privacy Act 2020); if a country asks for the record to be Apostille-certified, you send the record you get to the Department of Internal Affairs Apostille service.
26. Tax residency status for individuals, Inland Revenue (New Zealand). Checked 15 October 2026. More than 183 days in any 12-month period, or a permanent place of abode in New Zealand.
27. Leaving New Zealand, Inland Revenue (New Zealand). Checked 15 October 2026. You become a non-resident only if you have no permanent place of abode in New Zealand and are away more than 325 days in any 12-month period.
28. Tax treaties: double tax agreements and tax information exchange agreements, Inland Revenue (New Zealand), Tax Policy. Checked 15 October 2026. Panama is in none of the lists of double tax agreements or information exchange agreements in force.
29. Social security agreements, Work and Income (Ministry of Social Development, New Zealand). Checked 15 October 2026. Eleven agreements listed (Australia, Canada, Denmark, Ireland, Jersey, Guernsey, Greece, Malta, the Netherlands, South Korea, the United Kingdom); Panama is not one of them.
30. Requirements for the Short Stay Visa as a Remote Worker (Visa de Corta Estancia como Trabajador Remoto), Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026. Checklist PDF (uploaded April 2026), in Spanish, citing Executive Decree 198 of 7 May 2021. Income test B/.36,000 a year; employer letter at least B/.3,000 a month; nine months, renewable once; payment B/.250; card B/.50.
31. Executive Decree 198 of 7 May 2021, creating the Short Stay Visa as a Remote Worker, Gaceta Oficial Digital No. 29290-A, 20 May 2021, as published by Servicio Nacional de Migración (official). Checked 15 October 2026. Scanned Gaceta pages, read from page images: income of B/.36,000 a year, B/.3,000 a month in the employer letter, nine months renewable once, B/.250 payment, B/.50 card, sworn statement, cancellation if you represent the foreign company locally. Later changes were not checked.
32. Visa para Nómadas Digitales (digital nomad visa), PROPANAMA, Autoridad para la Atracción de Inversiones y Promoción de Exportaciones (Government of Panama). Checked 17 October 2026. In Spanish, undated page: the Short Stay Visa as a Remote Worker is presented at the Special Procedures window (Ventanilla de Trámites Especiales) of Migración's head office through a legal representative, and the applicant must already have entered Panama.
33. Checklist: extension of a tourist stay to change migratory category, Servicio Nacional de Migración de Panamá (official). Checked 15 October 2026. Checklist PDF (uploaded April 2026), in Spanish: up to 60 days, requested through a lawyer ten working days before the stay ends, B/.250 and a B/.500 guarantee deposit.
34. Executive Decree 226 of 20 July 2021: permanent residence for nationals of specific friendly countries (job, B/.200,000 property or B/.200,000 deposit), Gaceta Oficial Digital No. 29335, 21 July 2021, as published by Servicio Nacional de Migración (official). Checked 15 October 2026. Scanned Gaceta pages, read from page images. Article 1 lists Australia, Canada, the United States and New Zealand among the eligible nationalities; the new article 3 sets the two-year provisional phase and the three bases (job with a MITRADEL work permit, property of at least B/.200,000, fixed deposit of at least B/.200,000 for three years). Also cited for the property value of at least B/.200,000 (which may be bank-financed) and the deposit of at least B/.200,000 held free of liens for at least three years.
35. Executive Decree 16 of 31 August 2026, adding Ecuador to the friendly-countries list, Gaceta Oficial Digital No. 30601-B, 31 August 2026, as published by Servicio Nacional de Migración (official). Checked 15 October 2026. Scanned Gaceta pages (the second page is scanned upside down). Amends article 2 of Decree 416 of 2012 only to add Ecuador and keeps the other provisions, requirements and fees of Decree 226 of 2021 in force; says residence under this route does not remove the duty to get a MITRADEL work permit.
36. Instructions for filling in the personal income tax return (Declaración jurada de renta de persona natural), Dirección General de Ingresos, Ministerio de Economía y Finanzas (official). Checked 15 October 2026. In Spanish; an older instruction sheet. Line 18 subtracts foreign-source income under paragraph 2 of Tax Code article 694. The sheet applies the rates of Tax Code article 700 as amended by Law 8 of 2010.
37. Requirements for the Short Stay Visa as a Remote Worker (Visa de Corta Estancia como Trabajador Remoto), Servicio Nacional de Migración de Panamá (official). Checked 15 October 2026. Checklist PDF (uploaded April 2026), in Spanish: the visa is created within the non-resident migratory category.
38. Panama: information on tax residency, Dirección General de Ingresos, via the OECD automatic-exchange portal (official). Checked 15 October 2026. Tax Code article 762-N: more than 183 days in the current or immediately preceding fiscal year, or permanent housing and a personal connection to it; a migratory or investment-based residence permit does not automatically confer tax residency.