Small Business Investor Visa (Residencia como Inversionista de Pequeña Empresa)

Small Business Investor Visa is a residence route in Panama (Imprenditore). ≥US$160k invested in a Panamanian company you own, employing ≥5 Panamanian workers on payroll; licences and audited proof of investment. Provisional 2 yrs, then permanent. LOW confidence on current amounts. Gov fees ~US$4,000 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 →apri nella banca dati → →Pagina ufficiale ↗

Entrepreneur and startup residence routes →

Requirements at a glance

The minimum qualifying investment is about CHF 128'000. There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after 2 years. Citizenship can be possible after about 7 years.

How holders are taxed

Territorial tax; Panama-source business profits 25% CIT, local dividends 10%.

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.

Categoria	Imprenditore
Investimento	CHF 128'000
Tasse (famiglia)	CHF 3'200
Reddito / anno	—
Patrimonio	—
Soggiorno min.	0
Residenza perm.	2
Cittadinanza	7
Lavoro	ownBusiness
Ammessi	all
Imposte	Territorial tax; Panama-source business profits 25% CIT, local dividends 10%.
Stato al	2026-10

Pagina ufficiale

apri nella banca dati →

Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.