- Corporate Tax Rate
- 25%
- Capital Gains Rate
- 10%
- Crypto Capital Gains
- 0%
- Territorial System
- Yes
- IP Box Regime
- No
- Tax Treaties
- 17
- VAT Rate
- 7%
- Dividend Withholding
- 10%
- Holding Company Viable
- Yes
- Notes
- The territorial system is the core draw. A Panama company doing business entirely outside Panama pays 0% corporate tax. SEM (Multinational Headquarters) regime offers preferential treatment.
Territorial system - crypto traded on foreign exchanges is foreign-source and untaxed; domestic transactions may face 10% CGT
3 sources cited