What is the NT (Tax ID) for Foreigners in Panama? Requirements and Procedures.

Tax identification numbers, such as the NT ("Número Tributario"), are fundamental tools in the Panamanian tax system, administered by the General Directorate of Revenue (DGI). Their primary purpose is to identify and register all individuals and entities that have fiscal obligations or economic interests within the country, regardless of their nationality.

While Panamanian citizens use their personal ID (Cédula) as their tax number, the system has a specific category designed for foreign nationals: the NT.

Below, we explain what this instrument consists of, who requires it, and the procedure to obtain it.

What is the "Natural Person NT"?

The nomenclature "NT" stands for "Número Tributario". It indicates that, while the taxpayer is a natural person, they do not possess a Panamanian personal identity card (Cédula). This category is designed for foreign taxpayers who do not have Panamanian citizenship but are under the necessity or obligation to file returns with the DGI. This applies to foreigners who are considered Tax Residents (due to staying more than 183 days in the country) or those who simply maintain economic interests here, such as:

• Independent professionals working remotely.
• Foreign investors purchasing shares or real estate.
• Retirees with local bank accounts.

Important: Even if the income is generated abroad (and thus potentially tax-exempt in Panama due to the territorial tax system), the registration is mandatory for compliance purposes (CRS/FATCA).

Specific Requirements by Category

The DGI requires specific documentation depending on the economic activity of the foreign individual. In all cases, a legible copy of the Passport is mandatory.

1. Foreign Taxpayer providing Professional Services For independent contractors or digital nomads.
   1. Proof of Income: To apply, you must provide proof of your income source.
   2. Documents: You can use a notarized contract or invoices. If these are not available, you must present a Certification from a Certified Public Accountant (CPA) confirming the source and amount of funds.
2. Foreign Taxpayer purchasing Real Estate For those acquiring property in Panama.
   1. Documents: You must attach the Purchase/Sell Agreement (Contrato de Compraventa), duly notarized and signed by both the buyer and the seller.
   2. IDs: Copies of the seller’s passport and the buyer’s general information.
3. Foreign Taxpayer purchasing Shares For those investing in Panamanian corporations.
   1. Documents: The Share Purchase Agreement, notarized and signed.

The "Migration Registration" Requirement

A critical technical aspect often overlooked is the status of the passport. For the Tax Authority to process the application, the foreign individual must provide a "Movimiento Migratorio" (Migration Report).

• Observation: This document can only be issued if the foreigner has previously registered their passport at the National Immigration Service offices.
• Clarification: Entering the country as a tourist (airport stamp) is not the same as registering the passport in the system. If the passport is not registered, an on-site diligence is required before starting the tax process.

How is the NT Obtained?

The process is carried out entirely online through the e-Tax 2.0 portal, but it requires strict legal formalities.

1. The Memorial: The process begins by filing a formal petition (Memorial) addressed to the DGI, explaining the grounds for the request.
2. Sworn Declaration: The applicant must validate their information under oath, confirming their fiscal domicile.
3. Approval: Once the DGI validates the information, the applicant receives a confirmation email to generate their NT (Número Tributario), which serves as the password to access the tax system.

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