Panama: 183 days in the fiscal year (tax)
No more than 183 days in Panama in a calendar year
About This Rule
Panama treats you as a tax resident if you stay in the country more than 183 days, continuous or not, in a fiscal year or in the year immediately before; for individuals the fiscal year is normally the calendar year. So a year over 183 days can also make you resident in the following year. You are also resident, whatever your days, if you have set up your permanent home in Panama; this tracks the day count only.
Sources
Reviewed September 30, 2026
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