Tasa Única (Annual Franchise Tax)
Annual flat franchise tax of US$300 owed by every Panamanian corporation and private interest foundation, paid to the Registro Público and not the DGI.
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Who this applies to
- S. de R.L. and S.A. companies
- Private interest foundations
- Dormant companies that are still registered
What to file
Payment of the tasa única to the Registro Público.
How to file
Through the Registro Público de Panamá. Confirm the current payment method at rp.gob.pa.
Payment due
US$300 a year, due on the date set by the incorporation month.
Penalties for missing this deadline
US$50 a year late penalty, rising to US$300 a year after a second missed deadline period. Non-payment also stops the Registro Público processing changes or issuing a certificate of good standing.
Filing checklist
- Confirm the incorporation month
- Correct the date in the deadline calendar
- Pay the US$300 to the Registro Público
- Keep the receipt
- Check the certificate of good standing is obtainable
Documents you'll need
- Company registration details
- Incorporation date
- Payment receipt from the prior year
- Company RUC
Common mistakes to avoid
- Confusing the tasa única with income tax
- Paying the DGI instead of the Registro Público
- Leaving the seeded placeholder date of 15 July in place for a company incorporated in the second half of the year
- Letting it lapse and then being unable to get a certificate of good standing
Never miss a Panama deadline
AccountsOS tracks every Dirección General de Ingresos (DGI), Ministry of Economy and Finance (MEF) and Registro Público de Panamá deadline and reminds you weeks ahead.
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