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

Tax identification numbers are a fundamental tool in the Panamanian tax system, administered by the General Directorate of Revenue (DGI). Their purpose is to identify and register every individual or entity with fiscal obligations or economic interests in the country, regardless of nationality.

Panamanian citizens use their personal identity card (Cédula) as their taxpayer number. For foreign nationals, the system provides a specific category: the NT.

Below we explain what this instrument is, who requires it, and how to obtain it.

What is the "Natural Person NT"?

"NT" stands for Número Tributario (Tax Number). It signals that, although the taxpayer is a natural person, they do not hold a Panamanian identity card.

The category is designed for foreign taxpayers who lack Panamanian citizenship but need or are obliged to file returns with the DGI. It applies both to those who qualify as tax residents (by staying more than 183 days in the country) and to those who simply maintain economic interests here, such as:

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

Note that even when the income is generated abroad, and is therefore potentially exempt under Panama's territorial system, registration is still mandatory for regulatory compliance purposes (CRS/FATCA). For more on residency thresholds, see tax-residency-in-panama-2026-territorial-system.

Requirements by Category

The DGI requests documentation according to the economic activity that justifies the registration. In every case a legible copy of the passport is indispensable.

1. Foreign taxpayer providing professional services. For independent contractors or digital nomads:

• Proof of income subject to reporting or assessment.
• A notarized contract or invoices. If these are unavailable, 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:

• The purchase-and-sale agreement (Contrato de Compraventa), duly notarized and signed by buyer and seller.
• Copy of the seller's passport and the buyer's general information.

3. Foreign taxpayer purchasing shares. For those investing in Panamanian corporations:

• The share purchase agreement, notarized and signed.

The "Migration Report" Requirement

A technical detail often overlooked is the status of the passport. For the DGI to process the application, the foreign applicant must provide a Movimiento Migratorio (Migration Report).

This document can only be issued if the foreigner has previously registered their passport at the National Immigration Service (SNM). Entering the country as a tourist, with the airport stamp alone, is not the same as registering the passport in the system. If it has not been registered, an on-site step with the SNM is required before starting the tax process. See migration-movement-certificate for how this certificate is obtained.

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 petition (Memorial). The process begins by filing a formal petition addressed to the DGI, stating the grounds for the request.
2. Sworn declaration. The applicant validates their information under oath, confirming their fiscal domicile.
3. Approval. Once the DGI validates the information, the applicant receives a confirmation email to generate the NIT (Tax Identification Number), which then serves as the credential to access the tax system.

To understand how the NT sits within Panama's broader taxpayer registry, see what-is-the-ruc-what-types-exist-how-is-it-obtained and differences-between-ruc-and-nt-fiscal-identification-guide-for-nationals-and-foreigners.