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Panama Friendly Nations (Países Amigos) residence: income requirement, dividends and tax

Last verified: 2026-10-26Every fact links to its official source

Dividend income does not count toward this program's requirement, per the official source.

See the Panama guide comparing Pensionado, Rentista and Friendly Nations.

FactWhat the official source saysStatusPrimary source
Income floorNo income floor. Qualify through a job offer, Panamanian real estate worth at least B/.200,000, or a fixed-term deposit of at least B/.200,000. Only for listed nationalities.Verifiedmigracion.gob.pa
Do dividends count?No — dividend income is not one of the qualifying routes.Verifiedmigracion.gob.pa
Tax on foreign dividendsPanama taxes only income produced within its territory (territorial system, Código Fiscal art. 694 as restored by Ley 1 de 2014). Dividends paid by a foreign company on foreign shares are foreign-source.Verifiedorganojudicial.gob.pa
Tax on crypto gainsNot yet verified. No official statement on crypto gains found.Not yet verified—

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We only publish a figure or rule when a government, consulate, or tax authority source confirms it. Law-firm summaries, blogs and aggregators are not enough on their own. Where official sources disagree, we say so and show neither figure as fact.

Estimates, not tax or legal advice. Consulates often apply their own figures and exchange rates. Confirm with the consulate before you apply.

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Last verified: 2026-10-26Report an error