Work permit in Panama

• Every migrant worker needs an authorisation to work from the Ministry of Labour (MITRADEL) under Executive Decree 6 of 13 April 2023. Type 2A is for ordinary staff within 10% of an employer's workers, and type 2B is for specialists or technicians within 15%.
• Migración's matching residence route is a provisional permit for foreigners hired by private companies inside the 10% quota at a salary of not less than about B/.850 a month, for two years, after which they can opt for permanent residence.
• Nationals of the United States, Canada, Australia and New Zealand can instead use the friendly-nations provisional residence, based on a job with a Panamanian company, and that residence does not remove the duty to get a MITRADEL work permit.
• A foreign professional can ask for provisional residence as a professional if the profession is not reserved by the Constitution or by law to Panamanians, with an apostilled or authenticated degree and, for a foreign diploma, its homologation.

Sources: Ministerio de Trabajo y Desarrollo Laboral, Servicio Nacional de Migración de Panamá (official), Gaceta Oficial Digital No. 29335, Gaceta Oficial Digital No. 30601-B. Checked 17 October 2026.

• The salary on the employer's letter and contract must be not less than about B/.900 a month for the PPT-6 permit. To be safe, a salary of more than B/.900 a month.
• Executives of Colón Free Zone companies use a separate temporary permit with a salary of not less than about B/.2,000 a month. To be safe, a salary of more than B/.2,100 a month.
• Under the friendly-nations route, the sponsor of dependants shows income of about B/.1,000 a month plus about B/.100 for each dependant, by tax return, employment letter with social security record, or bank reference. To be safe, show more than B/.1,100 and add more than B/.200 for each dependant.

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

• For the Migración permit you file a notarised power of attorney, three photos, a certified passport copy, a criminal record certificate, a health certificate, a sworn statement of personal background, a work contract endorsed by the Ministry of Labour, and an employer letter stating post and salary.
• The employer side adds a copy of its notice of operation, a Public Registry certificate of existence, its national tax clearance and your Social Security (CSS) enrolment proof and card. Dependants add a responsibility letter, proof of kinship and of address.
• At MITRADEL you start with a filiation document from the national register of migrant labour, then a lawyer files with a notarised power of attorney, a migration status certificate with B/.8 stamps, a passport copy, a work contract registered at MITRADEL and the employer's CSS payroll proof.

Sources: Servicio Nacional de Migración de Panamá (official), Ministerio de Trabajo y Desarrollo Laboral. Checked 17 October 2026.

• The Migración checklist asks for the work permit itself (item 13) and the CSS enrolment, so the MITRADEL step is in practice part of the residence file, and MITRADEL takes requests in person at its regional offices through a lawyer.
• We found no processing time in the checklists or on MITRADEL's pages, so it is unknown. A tourist who needs longer to change category can ask for a stay extension of up to 60 days, through a lawyer, ten working days before the stay ends.

Sources: Servicio Nacional de Migración de Panamá (official), Ministerio de Trabajo y Desarrollo Laboral. Checked 17 October 2026.

• The Migración residence application needs a certified cheque of about B/.300 to the Tesoro Nacional and one of about B/.800 to Migración. To be safe, have more than B/.300. The same two cheques apply to the friendly-nations permit.
• The MITRADEL card for types 2A and 2B costs B/.80 and a renewal costs B/.30.

Sources: Servicio Nacional de Migración de Panamá (official), Ministerio de Trabajo y Desarrollo Laboral. Checked 17 October 2026.

• The Migración permit is for two years, after which you can opt for permanent residence. MITRADEL's type 2A permit is granted for three years the first time, with up to three renewals of three years.
• The type 2B permit for specialists and technicians is granted for one year, with up to four renewals of one year.

Sources: Servicio Nacional de Migración de Panamá (official), Ministerio de Trabajo y Desarrollo Laboral. Checked 17 October 2026.

• After the two years you can request permanent residence with the same documents, except the criminal record certificate, the CSS enrolment proof and the cheques. The friendly-nations route also goes from two years provisional to permanent.
• Naturalisation is a separate application for permanent residence card holders, and its checklist asks for an express, irrevocable renunciation of the previous nationality. Panama's list of countries with reciprocity, which shortens the years of residence, does not include the United States, Canada, Australia or New Zealand.

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

• Under Tax Code article 762-N you are tax resident 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. The tax authority issues foreigners a tax number (NT) on request.
• A CSS news report puts the employee contribution at 9.75% of salary and the employer's at 13.25% until February 2027, then 14.25% and 15.25%. For taxable Panamanian income, the Tax Code rates are 0% up to B/.11,000, 15% to B/.50,000 and B/.5,850 plus 25% above (the 2010 text).

Sources: Dirección General de Ingresos, Gaceta Oficial No. 26489-A. Checked 15 October 2026.

• Digital nomad visa in Panama
• Retirement visa in Panama
• Family visa in Panama
• Investor visa in Panama

• Visas in Panama
• Panama

1. 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.
2. 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.
3. 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.
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. Foreign tax credit, Internal Revenue Service. Checked 15 October 2026.
8. 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.
9. 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.
10. 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.
11. 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.
12. Social security agreements, Government of Canada. Checked 15 October 2026. Panama is not on the list of countries with a Canada social security agreement.
13. National police checks, Australian Federal Police. Checked 16 October 2026. Each National Police Certificate costs A$57; A$114 when fingerprints are needed.
14. 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.
15. 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.
16. 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.
17. 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.
18. 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.
19. 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.
20. Checklist: provisional residence for foreign staff hired by companies within the 10% of ordinary staff (PPT-6), Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026. Checklist PDF (uploaded April 2026), in Spanish: salary not below B/.850 a month, two-year provisional permit, certified cheques of B/.250 and B/.800, contract endorsed by the Ministry of Labour.
21. Migración Laboral (labour migration: work permit classes), Ministerio de Trabajo y Desarrollo Laboral (MITRADEL, official; Internet Archive copy). Checked 17 October 2026. Internet Archive capture of 28 April 2025 of a page updated 18 March 2025. Executive Decree 6 of 13 April 2023; type 2A within 10% of staff, type 2B within 15%.
22. 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.
23. Checklist: provisional residence for nationals of specific friendly countries (PPT-PE), Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026. Checklist PDF (uploaded April 2026), in Spanish: two years provisional, certified cheques of B/.250 and B/.800, job, property of B/.200,000 or fixed deposit of B/.200,000 as the basis; sponsor income B/.1,000 a month plus B/.100 for each dependant.
24. Checklist: provisional residence for a foreign professional (PPT-PROF), Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026. Checklist PDF (uploaded April 2026), in Spanish: a recognised degree, apostilled or authenticated, with homologation of a foreign diploma; certified cheques of B/.250 and B/.800.
25. Requirements: temporary permit for foreign executives of Colón Free Zone companies, Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026. Checklist PDF (uploaded April 2026), in Spanish: salary of not less than B/.2,000 a month, certified cheques of B/.250 and B/.800.
26. Permiso de trabajo tipo 2A (ordinary staff within 10%), Ministerio de Trabajo y Desarrollo Laboral (MITRADEL, official; Internet Archive copy). Checked 17 October 2026. Internet Archive capture of 8 October 2025 of a page dated 14 May 2023: card B/.80, renewal B/.30, first permit three years, up to three renewals of three years.
27. Permiso de trabajo tipo 2B (specialists and technicians within 15%), Ministerio de Trabajo y Desarrollo Laboral (MITRADEL, official; Internet Archive copy). Checked 17 October 2026. Internet Archive capture of 13 November 2025 of a page dated 14 May 2023: card B/.80, renewal B/.30, first permit one year, up to four renewals of one year.
28. 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.
29. Requirements for a letter of naturalisation (numerals 1, 2 and 3 of article 10 of the Constitution), Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026. Checklist PDF (uploaded April 2026), in Spanish: asks for a copy of the permanent residence card and an express, irrevocable renunciation of the previous nationality; it does not state the years of residence.
30. Countries with reciprocity agreements, by years of permanent residence, Servicio Nacional de Migración de Panamá (official). Checked 17 October 2026. Checklist PDF (uploaded April 2026), in Spanish: lists El Salvador (1 year), Argentina, Ecuador, Spain, Honduras, Mexico, Nicaragua, Peru, Colombia (2 years) and Uruguay (3 years); the United States, Canada, Australia and New Zealand are not listed.
31. 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.
32. Tax number (NT) for natural persons, Dirección General de Ingresos, Ministerio de Economía y Finanzas (official). Checked 15 October 2026. In Spanish: the NT is the taxpayer identification for foreigners who work independently, are salaried or sell property; requires a valid passport, an original migration movement record, and a document showing taxable income or an accountant's certificate.
33. Law 8 of 15 March 2010 (tax reform), article 10: Tax Code article 700 rates for individuals, Gaceta Oficial No. 26489-A, as published by the Dirección General de Ingresos (official). Checked 15 October 2026. 0% up to B/.11,000, 15% on the part from B/.11,000 to B/.50,000, then B/.5,850 plus 25% above B/.50,000. This is the 2010 text; later changes were not checked.