Annual Compliance in Panama
The annual pack every Panamanian entity owes whether or not it trades. The Tasa Única is B/.300 for a company and B/.400 for a private-interest foundation, due by 15 July for entities registered between 1 January and 30 June and by 15 January for those registered between 1 July and 31 December; late payment carries a B/.50 surcharge, and after three consecutive years unpaid the entity is suspended in the Registro Público and needs a B/.1,000 rehabilitation fine plus a B/.25 registral right to be reinstated. Two transparency obligations ride alongside it and are discharged through the resident agent: accounting records and supporting documentation for each year must be provided to the agent (reported by 30 April of the following year, with 5-year retention, under Law 52 of 2016 as amended by Law 254 of 2021) — this applies even to entities operating exclusively outside Panama or holding assets only — and beneficial-owner data must be registered and kept current in the confidential Registro Único de Beneficiarios Finales under Law 129 of 2020, administered by the SSNF. The Tasa Única figures and deadlines below are verified on the DGI's own page; the records and RUBF deadlines and penalties are NOT — the Gaceta text and the SSNF portal were not reached.
3–10 business days
USD
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Proof of the prior year's Tasa Única payment and the entity's Registro Público status
Accounting records and supporting documentation for the year, for delivery to the resident agent
Applies to all Panamanian legal entities, including those operating exclusively outside Panama and pure asset holders.
Beneficial-owner details, or any change of beneficial owner, for the RUBF
Filed by the resident agent into the RUBF, a confidential register accessible only to competent authorities. Update periods and penalties under Law 129 of 2020 were not confirmed — ssnf.gob.pa was not reached.
A resident agent in place and in good standing
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Annual franchise tax (Tasa Única) — company (S.A. / S.R.L. and other companies)one line of this schedule appliesVERIFIED on the DGI Tasa Única page.mef.gob.pa/Preguntas/TasaU): B/.300.00 a year, payable by every registered company whether or not it is operationally active or earns any Panama-source income. Due by 15 July for entities registered 1 January–30 June, and by 15 January for those registered 1 July–31 December. Published in Balboas (B/.), which are pegged 1:1 to the US dollar — carried as USD with no conversion applied. | $300Read at source on 2026-09-10 |
| Annual franchise tax (Tasa Única) — private-interest foundationone line of this schedule appliesVERIFIED on the DGI Tasa Única page.mef.gob.pa/Preguntas/TasaU): B/.400.00 a year for foundations, against B/.300.00 for companies. Published in Balboas (B/.), which are pegged 1:1 to the US dollar — carried as USD with no conversion applied. | $400Read at source on 2026-09-10 |
| Late-payment surcharge on the Tasa Únicaonly if it appliesVERIFIED on the DGI Tasa Única page.mef.gob.pa/Preguntas/TasaU): a B/.50.00 surcharge applies where the Tasa Única is paid late. Published in Balboas (B/.), which are pegged 1:1 to the US dollar — carried as USD with no conversion applied. | $50Read at source on 2026-09-10 |
| Rehabilitation fine after three consecutive years unpaidonly if it appliesVERIFIED on the DGI Tasa Única page.mef.gob.pa/Preguntas/TasaU): after three consecutive years of non-payment the entity is suspended in the Registro Público and must pay a B/.1,000.00 rehabilitation fine plus a B/.25.00 registral right to be reinstated. Published in Balboas (B/.), which are pegged 1:1 to the US dollar — carried as USD with no conversion applied. | $1,000Read at source on 2026-09-10 |
| RUBF beneficial-ownership registration and updatesNo amount was confirmed. Filed by the resident agent — confirm on ssnf.gob.pa. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
These are the authority’s published lines. Which of them apply depends on your filing — a schedule by headcount, capital or entity type is one line, not all of them — and the applicable line is confirmed before payment, at cost.
How it runs
You will see these exact stages update in your client portal as we progress.
Tasa Única Paid
The annual franchise tax is paid — B/.300 for a company, B/.400 for a foundation — by 15 July or 15 January according to the semester of registration.
Accounting Records Delivered
Beneficial Ownership Current
Beneficial-owner data is confirmed or updated with the resident agent for the RUBF under Law 129 of 2020; update periods were not confirmed from an SSNF page.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
Not sure this is the right service? A paid expert call is credited against your order.
Verified September 2026
Requirements and statutory fees are set by Dirección General de Ingresos (DGI) / Registro Público — Tasa Única; the resident agent — accounting records; Superintendencia de Sujetos No Financieros (SSNF) — RUBF and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.