Archivo de Iurispa · corte técnico 2026-09-12
Textos originales conservados para consulta y cotejo. Cada ficha identifica su procedencia y distingue el contenido histórico de una norma vigente.
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Tema: Income Tax · Ver todas las guías
Law 182 of December 2, 2020 created Entrepreneurship Companies (SdE): limited liability companies with temporary tax benefits for entrepreneurs in Panama. Incorporation requirements, a table of benefits, tax obligations, grounds for dissolution, and the restrictions worth knowing before incorporating one.
Law 189 of 2020 created a special Income Tax regime for micro, small and medium-sized enterprises and for individuals registered as entrepreneurs with AMPYME, with reduced progressive rates compared to the general regime. Eligibility requirements and rate tables in force since fiscal period 2020.