Company Formation

Panama Company Formation for High-Risk Operators

The Sociedad Anónima dates to Law 32 of 1927 and taxes only Panama-source income, so earnings from abroad go untaxed. We act under power of attorney.

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Why Form a Company in Panama?

Panama suits operators who want a low-cost, fast corporate vehicle with territorial taxation and full foreign ownership, rather than EU market access. The Sociedad Anónima (SA), governed by Law 32 of 1927, is the standard structure, supported by a flat US$300 annual government franchise tax and resident-agent incorporation in days. We form it for you and manage every step.

Expert Comment

Panama’s absence of an economic-substance regime is not a licensing loophole but a direct consequence of its territorial-tax design: because only Panama-source income is taxed, a company earning solely abroad has no local tax burden to justify with physical activity or local staff. This architecture attracts operators building holding or regional structures, but it also means Panama-source operations face full compliance expectations without the shelter of a no-substance model.

Daniel Tomberg CEO & Senior Partner, Tomberg & Partners

Panama’s value is structural, not promotional. It taxes only Panama-source income, so a non-resident-owned company that earns abroad pays no Panamanian income tax on that income, only the annual franchise tax and a non-operational declaration. Foreign owners hold 100% of shares, directors and officers may be non-resident, and you never need to travel to Panama. We act for you under a notarised power of attorney.

We are also straight about the trade-off. Panama is a recognised corporate jurisdiction, but it is not an EU or EEA entity, it grants no passporting, and crypto activity is currently unlicensed rather than licensed. Panama is strongest as a holding and operating vehicle and as a base for online gaming, and weakest where a counterparty expects an EU footprint. We tell you that before you commit, not after.

In short: Panama is the right jurisdiction for non-resident owners who need a low-cost, territorially taxed corporate vehicle, particularly for holding structures, online gaming, and LatAm-facing operations. It is not the right choice for operators who need EU market access or a licensed crypto framework. If that is what you need, we will form you elsewhere instead.

Territorial Taxation, Not a Zero-Tax Label

Panama does not exempt all income; it taxes Panama-source income at 25% and exempts foreign-source income. For a company invoicing clients outside Panama, the effective Panamanian income tax is nil, but the moment it earns Panama-source revenue it becomes taxable and must register for VAT (ITBMS). Costa Rica applies the same territorial principle but at a 30% headline rate on local income; Panama’s local rate is 25%.

Speed and Full Foreign Ownership

Incorporation runs through a resident agent and completes in 2 to 10 business days once know-your-client checks clear. There is no minimum paid-up capital and no nationality or residency restriction on shareholders, directors, or officers. In practice, the binding constraint on timeline is not the registry but the agent’s due-diligence pack, which must be complete before filing, and assembling that pack correctly is exactly what we do for you.

A Genuinely Low Cost Floor

The headline government cost is a single US$300 annual franchise tax (tasa única) for corporations and SRLs. That is lower than the British Virgin Islands, where the equivalent annual government fee is US$550 for a standard company. The real all-in cost is driven by resident-agent, accounting-records, and beneficial-owner compliance rather than the franchise tax itself, all of which we manage on your behalf.

Which Business Models Suit Panama

Panama is not a one-size jurisdiction. We form Panama companies most often for operators whose model fits its territorial-tax, holding-and-gaming profile, and we will say so plainly when it does not.

  • Online gaming and iGaming operators who need a Law 32 SA as the licence vehicle for the Junta de Control de Juegos regime.
  • Holding and group-structuring vehicles taxed only on local income, with no economic-substance return to file.
  • LatAm-facing operating companies that invoice abroad and want a credible regional base.
  • Forex, ecommerce and high-risk operators wanting a low-cost corporate layer paired with banking we arrange.
  • Crypto founders using Panama as a holding or operating layer alongside a licensed entity elsewhere for market access.
  • × Not for operators who need EU market access or MiCA passporting. We will form you in an EU member state instead.
  • × Not for US persons as service clients. US persons are excluded; this page is reference only on US points.

Entity Types Under Panama Law

Panama law defines several vehicles, but two matter for international owners: the Sociedad Anónima (SA), the classic corporation under Law 32 of 1927, and the Sociedad de Responsabilidad Limitada (SRL) under Law 4 of 2009. The SA is the standard structure and the only vehicle accepted for an online-gaming licence. We advise on which one fits your model and then form it.

The SA is share-based and the default for almost all international structuring. It requires three directors and three officers (President, Secretary, Treasurer), who may be the same people, of any nationality, resident anywhere. The SRL is member-based and used by owners who want pass-through treatment under check-the-box rules; its members are filed, so it is less private than an SA.

Definition: Sociedad Anónima (SA)

Panama’s standard corporation, governed by Law 32 of 1927. No minimum paid-up capital (US$10,000 customary authorised). Minimum three directors and three officers, who may be non-resident and may be the same individuals. Corporate directors are permitted. It is the required vehicle for a Junta de Control de Juegos online-gaming licence and the standard vehicle for holding and operating structures.

EntityMin. CapitalDirectors / MembersOnline RegistrationUsed For
Sociedad Anónima (SA)None (US$10,000 customary authorised)3 directors + 3 officers; non-resident permitted; corporate directors permittedVia resident agentStandard vehicle; required for online gaming; holding and operating structures
Sociedad de Responsabilidad Limitada (SRL)None2+ members; managersVia resident agentUS-facing owners seeking pass-through treatment; members are filed
Private Interest Foundation (Fundación de Interés Privado)US$10,000 patrimonyCouncil of 3 (or 1 corporate)Via resident agentAsset-holding and estate planning, not trading
Branch of a foreign companyDeclared parent capitaln/aVia resident agentLocal presence of an existing foreign entity; taxed on Panama-source income

The common mistake is choosing the SRL for its tax treatment without accounting for the member-disclosure trade-off. Owners who prioritise confidentiality default to the SA and use nominee officers, a long-standing Panamanian practice because the three directors appear on the public register. We set this up correctly from the start so you do not have to restructure later.

How We Form Your Company

Forming a Panama company is a resident-agent process: a Panamanian lawyer or law firm drafts and notarises the charter (escritura pública) and registers it at the Registro Público de Panamá. We work directly with the in-country resident agent we control, run the due diligence, prepare every document and file the company for you. Incorporation completes in 2 to 10 business days once due diligence clears; apostille and banking add further time.

What You Need to Prepare

Document / ItemDetailsNotes
Passport (certified copy)For each director, officer, and beneficial ownerNotarised; apostilled where used abroad
Proof of residential addressUtility bill or bank statement, within 3 monthsOne per individual
Professional or bank referenceStandard resident-agent KYCOne per beneficial owner
Source-of-funds summaryOrigin of capital and business rationaleIncreasingly requested at onboarding
Company name (pre-checked)Must carry an SA / Corp / Inc designatorReservable 30 days, renewable
Registered officeThe resident agent’s address by defaultMandatory
Beneficial-ownership dataFor the resident agent’s UBO filingFiled within 30 days of incorporation
Power of attorneyIf the agent signs on the founder’s behalfNotarised and apostilled

Panama is a party to the Hague Apostille Convention (effective 4 August 1991), so documents from other member states are apostilled rather than consularised. Certified copies are commonly accepted within 3 months of issue. We coordinate the apostilles for you.

In short: incorporation itself takes 2 to 10 business days. The realistic path to an operating company, including apostilled documents and a working bank or payment account, is several weeks. We manage the whole sequence end-to-end so nothing stalls between steps.

Step 1: Engage the Resident Agent (1 to 3 days)

Engage the Resident Agent

We instruct the in-country resident agent we work with directly. A Panamanian lawyer or law firm is mandatory and performs KYC on owners, directors, and signatories before anything is filed. We assemble the pack so this clears first time.

Step 2: Name Check and Charter Drafting (1 to 3 days)

Name Check and Charter Drafting

We reserve the name and draft the charter (pacto social) to fit your structure. The name must include a corporate designator.

Step 3: Notarisation (1 to 2 days)

Notarisation

We have the charter protocolised as an escritura pública before a Panamanian notary.

Step 4: Registration at the Registro Público (2 to 5 days)

Registration at the Registro Público

We file for registration; the entity acquires legal personality on registration. You need not be present.

Step 5: Post-Registration (1 to 4 weeks)

Post-Registration

We handle RUC tax identification, an Operation Notice (Aviso de Operación) if you operate in Panama, the beneficial-owner filing, and we start bank or payment-account onboarding. This is where formation connects to the banking groundwork covered below.

Requirements

Panama’s formation requirements are light on capital and ownership but firm on the resident-agent gateway and beneficial-owner reporting. There is no minimum paid-up capital and 100% foreign ownership is permitted, but every company must appoint a Panamanian lawyer or law firm as resident agent, and beneficial-owner data must be filed. We meet every one of these for you.

In short: the minimal requirements are three directors, three officers, a resident agent, and a registered office. The complexity sits in beneficial-owner reporting under Law 129 of 2020 and the accounting-records obligation under Law 254 of 2021, both routed through the resident agent we manage on your behalf.
RequirementStandard SAFor an Online-Gaming Licence
Min. Directors33
Corporate DirectorsPermittedPermitted
Foreign Ownership100%100%
Min. Share CapitalNoneNone for the SA; gaming-licence financials apply separately
Registered OfficeRequired (resident agent)Required
Resident AgentMandatory (Panamanian lawyer or firm)Mandatory
UBO DisclosureTo the private register via the agentPlus regulator fit-and-proper
Nominee Directors / OfficersPermitted (common)Subject to regulator scrutiny
Annual Franchise TaxUS$300 (tasa única)US$300 plus gaming-licence fees

Registered Office and Resident Agent

Every Panamanian entity must appoint a resident agent who is a Panamanian lawyer or law firm; this is the mandatory gateway through which incorporation, the beneficial-owner filing, and the annual provision of accounting records all flow. Losing the agent without appointing a replacement leads to suspension of the company. The agent’s fee is a recurring annual cost, not a one-off, and we hold the relationship directly so it never lapses.

Beneficial-Ownership Disclosure and Nominees

Under Law 129 of 2020, the resident agent files beneficial-owner data to a private, restricted-access register at the Superintendence of Non-Financial Subjects within 30 days of incorporation, and updates within 30 days of any change. The register is not public, which is why the older claim that a Panama company is fully anonymous is outdated: ownership is recorded and accessible to competent authorities, even though it is not publicly searchable. We file it and keep it current for you.

Costs

The Panamanian government franchise tax (tasa única) is a single US$300 per year for an SA or SRL. That is the government cost, and it is the smallest part of running a Panama company. The recurring expense is the resident agent and the compliance obligations, not the state fee. Our engagement fee covers the full delivery; we quote it after a short consultation once we understand your structure.

In short: the US$300 franchise tax is the smallest line. The real recurring cost is the resident agent, the beneficial-owner filing and the accounting-records provision, all of which we handle. Book a free consultation and we will give you a clear, all-in quote.

Government Fees

Fee ItemAmount (USD)Notes
Annual franchise tax (tasa única), SA or SRL300 / yearDue 15 July (Jan–Jun incorporations) or 15 January (Jul–Dec). As of June 2026.
Late franchise-tax surcharge50+Escalates with continued non-payment.
Reactivation after suspensionup to ~1,000Plus provision of accounting records.
Operation Notice tax (if operating in Panama)2% of equity (min 100 / max 60,000)Only for Panama-based activity.

These are Panamanian government charges, not our fees. The franchise tax is a flat charge that applies regardless of activity.

Taxation

Panama operates a territorial tax system: only Panama-source income is taxed, at a 25% corporate rate, while foreign-source income is exempt. A non-resident-owned company earning abroad pays no Panamanian income tax on that income. Panama has not enacted domestic Pillar Two legislation, so the OECD Global Minimum Tax reaches only multinational groups above the 750 million euro threshold, not standalone Panama companies. We structure your company so its tax position is sound and defensible.

Tax TypeRateNotes
Corporate income tax25% (territorial)Panama-source income only; 0% on foreign-source income. As of June 2026.
VAT (ITBMS)7%Registration threshold ~US$36,000 turnover; foreign-facing services generally outside scope.
VAT on crypto servicesOut of scope where foreign-sourceNo bespoke crypto VAT rule; Panama-source supplies follow the 7% standard.
WHT on dividends10% (local-source); 5% free zoneForeign-source distributions not taxed.
WHT on interest12.5% effective (25% on 50%)On payments to non-residents.
WHT on royalties12.5% effectiveOn payments to non-residents.
Social security (CSS) employerOn Panama payroll onlyNo Panama payroll means no CSS.
Capital gains10% (general)Specific mechanisms for real estate.

CRS and CARF Reporting

Panama is a CRS participant and reports automatically to partner jurisdictions. On 2 December 2025, Panama signed the OECD Crypto-Asset Reporting Framework multilateral agreement (CARF-MCAA), bringing crypto-asset reporting into scope on the OECD timeline. In practice, this means owners remain reportable in their country of tax residence: Panama’s territorial system reduces Panamanian tax, not home-country reporting. We make sure you understand your home-country position before you form here.

Substance and Why Panama Has No Economic-Substance Regime

Panama does not operate a British Virgin Islands or Cayman-style economic-substance regime. There is no annual substance return and no core-income-generating-activity test on an ordinary non-resident SA or SRL. The reason is structural: Panama relies on territorial taxation rather than a zero-tax-plus-substance model, so it was never required to bolt on a generic substance regime. The only Panamanian regime with a genuine substance test is the opt-in Multinational Headquarters regime (Sede de Empresa Multinacional, SEM, under Law 41 of 2007), which grants a 5% service-income rate but requires qualified full-time staff and real operating expenditure in Panama, and is therefore not relevant to a plain holding or operating shell. Unlike BVI and Belize, both of which impose economic-substance obligations, Panama imposes none on a standard company.

Banking Support

Banking is one of our core services, and it is where most Panama setups stall, so we handle it for you. A Panama incorporation does not come with easy banking. Opening a local account for a non-resident-owned high-risk entity is difficult, and has become harder since the Panama Papers and the 2019 to 2023 FATF grey-listing period drove correspondent-bank de-risking. We plan for a documented onboarding, not a same-week local account.

Banking reality: Local Panama banks generally do not onboard non-resident-owned high-risk companies on standard terms. Where a Panamanian account is impractical, we arrange banking elsewhere, and a fully crypto-only operation may not need a Panama account at all.

Local appetite is low: many banks prefer the company or its beneficial owner to be tax-resident in Panama, and gaming, remittance and crypto activity attract extensive enhanced due diligence. Where a local account is impractical, we open accounts through non-resident-friendly institutions elsewhere: a licensed EU electronic money institution offering multi-currency IBANs, typically with a 2 to 4 week onboarding for well-documented corporates, or a specialist credit institution in a jurisdiction accustomed to Latin-America-linked structures.

The documentation usually required is apostilled corporate documents, a certificate of good standing, source-of-funds evidence, a business plan and beneficial-owner KYC. The real constraint is not incorporation; it is securing banking that survives a compliance review. We prepare that file and begin onboarding in parallel with formation, not after it.

Two further frictions are worth stating plainly. First, Panama remains on the EU list of non-cooperative tax jurisdictions (Annex I) as of February 2026, even though it cleared the FATF grey list in October 2023 and the EU anti-money-laundering high-risk list in August 2025; the tax-list status keeps enhanced due diligence and EU defensive measures in play at some counterparties. Second, banking timelines of 2 to 8 weeks are normal and we budget them into your launch plan. See our banking support for how we approach account opening.

Annual Compliance

Every Panama company has ongoing obligations regardless of activity: the US$300 annual franchise tax, accounting-records maintenance and annual provision to the resident agent, and beneficial-owner reporting. Non-payment and non-compliance carry penalties, suspension of corporate rights, and eventual strike-off. Dormant companies are not exempt from the franchise tax. We manage these obligations so none of them slip.

In short: the franchise tax must be paid on time, accounting records kept and delivered to the resident agent by 30 April each year, and beneficial-owner data kept current within 30 days of any change. Three consecutive years of non-payment leads to suspension. We track every deadline for you.

Annual Franchise Tax (Tasa Única)

The franchise tax is US$300 per year for every SA and SRL, due 15 July for January-to-June incorporations and 15 January for July-to-December incorporations. Late payment triggers a US$50 surcharge and escalating penalties; this applies to dormant companies too, since the tax is a flat franchise charge, not an income tax.

Accounting Records (Law 254 of 2021)

Companies must keep accounting records and supporting documents for 5 years and, under the 2021 reform of Law 52 of 2016, must provide those records to the resident agent annually by 30 April for the prior fiscal year. Penalties for non-compliance range from US$5,000 to US$1,000,000 and can include suspension of corporate rights. The headline “no accounting filing” framing some providers use is misleading: records must still be prepared and delivered to the agent, and we prepare and deliver them for you.

Beneficial-Ownership Updates (Law 129 of 2020)

The resident agent maintains beneficial-owner data on the private register and must update it within 30 days of any change. Agent-level penalties run from US$1,000 to US$5,000 per entity, with daily accruals for continued default, and the company itself may be suspended. We keep this register current on your behalf.

Tax Filing

Companies with Panama-source income file an annual return by 31 March; companies with only foreign-source income file a non-operational declaration. There is no Panamanian income tax on foreign-source income, but the declaration and the franchise tax are still due, and we handle both filings.

Penalties and Strike-Off

Three consecutive years of unpaid franchise tax leads to suspension of corporate rights: the company cannot litigate, transact, dispose of assets, or obtain a certificate of good standing. Reactivation requires a request, a restoration fee, and provision of accounting records. Because we manage the annual cycle directly, you should never reach that point.

Licensing Pathways from a Panama Company

We form your company with its intended activity in mind, because licensing pathways differ sharply. Panama has no comprehensive crypto or VASP framework: crypto activity is currently unlicensed rather than licensed. Its one notable licensed pathway is online gaming, regulated by the Junta de Control de Juegos (JCJ), for which an SA is required, and we deliver that licence alongside the formation.

The 2022 crypto bill was declared unconstitutional by Panama’s Supreme Court, and as of June 2026 no bespoke crypto-asset licensing regime is in force. Securities activity is regulated by the Superintendencia del Mercado de Valores (SMV) and banking by the Superintendencia de Bancos de Panamá (SBP), but these are full financial licences, not formation by-products. A Panama SA or SRL is a corporate vehicle; it does not by itself authorise regulated activity. Where you need a licence, we tell you where to get it and we obtain it.

[Crypto

Crypto Licensing Pathways

Panama has no bespoke VASP regime; crypto activity is unlicensed. Where a licensed base is needed, compare licensing jurisdictions and pathways.](/crypto-licensing/) [Gambling

Online Gaming Licence

Panama’s JCJ runs an established online-gaming regime. The licensee must be a Law 32 SA. See the gambling licensing guide for fees and process.](/gambling-licensing/)

In short: a Panama company does not grant access to the EU market. Operators seeking to provide crypto-asset services to EU residents must either obtain a separate CASP authorisation in an EU member state or fall within the narrow reverse-solicitation exemption under MiCA Article 61, which ESMA has deliberately restricted to isolated, genuinely unsolicited contacts.

A Panama entity confers no EU passporting rights, and MiCA contains no third-country equivalence regime. MiCA Article 61 permits third-country firms to serve EU clients only when the client initiates contact entirely on their own initiative, and ESMA interprets this restrictively: any EU-targeted marketing, EU-language content, geo-targeted advertising, or use of EU-based influencers constitutes solicitation that voids the exemption. If you need genuine EU market access, we will form and license you in an EU member state instead. See Reverse Solicitation Under MiCA →

Advantages and Limitations

Panama trades EU access and a licensed crypto framework for low cost, speed, territorial taxation, and the absence of an economic-substance regime. It is a strong corporate and holding vehicle and a credible online-gaming base, but banking is difficult and its EU tax-list status keeps enhanced due diligence in play. We are candid about both sides before you commit.

  • Territorial taxation. Foreign-source income is exempt; only Panama-source income is taxed, at 25%.
  • Low, flat government cost. A single US$300 annual franchise tax, among the lowest headline government fees in the offshore field.
  • Fast, fully remote formation. Incorporation in 2 to 10 business days with 100% foreign ownership and no founder presence required.
  • No economic-substance regime. Unlike BVI and Belize, a standard Panama company files no substance return and faces no local-activity test.
  • FATF-clear. Removed from the FATF grey list in October 2023, improving correspondent-banking conditions over the grey-listing period.
  • × No EU passporting. A Panama entity is not an EU or EEA company and cannot serve EU clients on a passport. Mitigation: operators targeting EU clients can obtain a separate CASP authorisation in an EU member state for full passporting, or, for isolated genuinely unsolicited contacts only, may fall within the narrow reverse-solicitation exemption under MiCA Article 61.
  • × Difficult banking. Local accounts for non-resident crypto and high-risk owners are hard to open. Mitigation: route fiat through European EMIs and specialist non-resident-friendly institutions, and begin onboarding in parallel with formation.
  • × On the EU tax list (Annex I). As of February 2026 Panama remains on the EU list of non-cooperative tax jurisdictions, triggering EU defensive measures at some counterparties. Mitigation: document tax residency and substance carefully, and confirm counterparty exposure to EU defensive measures before structuring.
  • × No licensed crypto framework. Crypto activity is unregulated rather than licensed; the 2022 crypto bill was struck down. Mitigation: use Panama as a corporate or holding layer and pair it with a licensed entity in a regulated jurisdiction where market access is required.
  • × Ongoing compliance is real. Accounting records must be kept and delivered to the agent, and beneficial owners reported. Mitigation: bundle accounting-records provision and UBO filing into the annual resident-agent engagement so deadlines are not missed.

How Panama Compares

Within its cluster, Panama sits alongside Costa Rica, the British Virgin Islands, and Belize. Costa Rica is the closest peer: a LatAm territorial-tax neighbour. The BVI is the premium Caribbean offshore with stronger institutional recognition. Belize is the budget offshore. The decisive differences are economic substance, government cost, and FATF status.

FactorPanamaCosta RicaBVIBelize
Entity TypeSociedad Anónima (SA)SA / SRLBusiness Company (BC)IBC / LLC
Timeline2 to 10 business days1 to 2 weeks1 to 2 business days1 to 2 business days
State FeeUS$300 / yr (tasa única)~US$120–US$500 / yrUS$550 / yr~US$200 / yr
Min. CapitalNoneNoneNoneNone
Corporate Tax0% foreign / 25% local (territorial)0% foreign / 30% local (territorial)0%0% foreign / 1.75%–19% local
EU PassportingNoNoNoNo
FATF StatusClear (Oct 2023)ClearGrey-listed (Jun 2025)Clear
Remote ManagementYes (resident agent)Yes (resident agent)Yes (registered agent)Yes (registered agent)
Crypto BankingDifficultDifficultDifficultDifficult
Economic-Substance RegimeNoNoYes (ES Act 2018)Yes (ES Act 2019)
Best ForHolding, gaming, LatAm-facing corporatesLatAm territorial holding and operatingRecognised offshore holding structuresLowest-cost holding and asset protection

Compare every formation jurisdiction side by side →

The key difference is: Panama and Costa Rica are territorial-tax jurisdictions with no economic-substance regime, while the BVI and Belize are zero-tax jurisdictions that adopted substance regimes to satisfy the EU and OECD. For an owner who wants minimal ongoing substance obligations, Panama and Costa Rica are structurally simpler.

On reputation, the picture inverts. The BVI carries stronger institutional recognition in banking conversations but is currently FATF grey-listed (since June 2025) and sits on the EU tax grey list (Annex II), while Panama is FATF-clear yet remains on the EU tax blacklist (Annex I). As of June 2026, none of the four grants EU market access.

When Panama Is the Right Choice

Choose Panama if: you need a low-cost corporate or holding vehicle taxed only on local income; you want fast, fully remote incorporation with full foreign ownership; you are establishing an online-gaming operation that requires a Law 32 SA; or you want to avoid an economic-substance regime.

Consider alternatives if: you need EU market access (we will form you in an EU member state); you want the strongest offshore banking recognition (consider the BVI, accepting its substance regime); or cost is the single deciding factor (consider Belize). Tell us your model and we will recommend the right jurisdiction, even if that is not Panama.

What We Do for You

We are a direct service provider, not an introducer. When you engage us for a Panama company, we do the work and we are accountable for the result. There is one relationship and one point of contact, from the first call to your operating company.

Our commitment: we file the work, we deal with the resident agent and the registry directly, and we stand behind the outcome. When something cannot be done from Panama, we say so and route it only to a specialist we control and trust, never to an unverified third party.
  • We structure and advise. We choose the right vehicle for your model, an SA or SRL, and the right setup for confidentiality, gaming or holding purposes.
  • We form the company. We instruct the in-country resident agent we work with directly, run due diligence, draft and notarise the charter, and file at the Registro Público.
  • We handle compliance. We make the beneficial-owner filing, deliver accounting records to the agent, and keep the franchise tax and annual deadlines current.
  • We arrange banking. We prepare the onboarding file and open accounts with a licensed EU EMI or a specialist credit institution, in parallel with formation.
  • We deliver licensing. Where your activity needs a licence, such as the JCJ online-gaming regime, we obtain it; where Panama cannot license it, we form and license you in a jurisdiction that can.
  • We stay accountable. A controlled network of vetted in-country specialists delivers under our supervision, so you deal with one firm that owns the outcome.

Frequently Asked Questions

Formation Basics
How long does it take to form a company in Panama?

Incorporation completes in 2 to 10 business days once the resident agent’s due-diligence checks are clear. The realistic timeline to a fully operating company is longer, usually several weeks, because apostilling documents and opening a bank or payment account add time. The binding constraint is rarely the Registro Público itself; it is assembling a complete know-your-client pack for the resident agent before filing. The founder does not need to travel to Panama, and the agent can act under a notarised power of attorney.

Can a non-resident own 100% of a Panama company?

Yes. Panama places no nationality or residency restriction on shareholders, directors, or officers, and a single non-resident may own 100% of a Sociedad Anónima or SRL. The three directors and three officers a Sociedad Anónima requires may all be non-resident and may be the same individuals. A resident agent, who must be a Panamanian lawyer or law firm, is mandatory, but that is a service relationship, not an ownership requirement. The founder need not visit Panama to incorporate or to maintain the company.

Costs
How much does a Panama company cost?

The Panamanian government cost is a single US$300 annual franchise tax (tasa única). That is the smallest part of running the company; the recurring expense is the resident agent and the compliance obligations, not the state fee. Our delivery fee covers the full engagement, from incorporation through banking and ongoing compliance, and we quote it clearly after a free consultation once we understand your structure.

Banking & Operations
Can a Panama company open a bank account?

Not easily on your own, which is why we handle it. Local Panama banks are reluctant to onboard non-resident-owned high-risk companies, and de-risking since the Panama Papers and the FATF grey-listing period has tightened access further. In practice we open accounts through a licensed EU electronic money institution offering multi-currency IBANs, or through a specialist non-resident-friendly credit institution in another jurisdiction. We prepare the apostilled corporate documents, certificate of good standing, source-of-funds evidence and business plan, and budget a 2 to 8 week onboarding. A fully crypto-only operation may not need a Panama account at all.

Licensing
Can a Panama company provide crypto services to EU clients?

A Panama company does not grant EU market access or passporting rights, and MiCA contains no third-country equivalence regime. MiCA Article 61 permits a third-country firm to serve EU clients only when the client initiates contact entirely on their own initiative, but ESMA interprets this narrowly: any EU-targeted marketing, EU-language content, or geo-targeted advertising voids the exemption. If you need systematic EU market access, we will form and license you in an EU member state instead. See the reverse-solicitation guide for the boundaries of the exemption.

Is Panama still on a blacklist?

It depends which list. Panama was removed from the FATF grey list in October 2023 and from the EU anti-money-laundering high-risk list in August 2025. However, as of February 2026 it remains on the EU list of non-cooperative tax jurisdictions (Annex I), which is a separate, tax-focused list with its own consequences, including EU defensive measures at some counterparties. So Panama is clear on the two anti-money-laundering lists but still on the EU tax list. We tell you exactly where that bites before we structure anything.

Form your Panama company with one accountable firm

Formation, banking and your licensing path, delivered end-to-end with a single point of contact. Book a free consultation and we will map the route and quote it clearly.

Banking & Payments

A company and a licence still need a bank account

Banking is one of our three core services. We help high-risk and regulated businesses open the bank and payment accounts that others refuse: we work directly with EU EMIs, payment institutions and crypto-aware banks, confirm appetite before you apply, and make the introduction. Take it with your company and licence, or on its own.

Explore banking & payments →

Tomberg & Partners

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