What is the tasa única in Panama?
The tasa única is a flat US$300 a year franchise tax owed by every Panamanian corporation and private interest foundation. It is paid to the Registro Público, not the DGI, and is not an income tax.
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Detailed Explanation
## What it is
Every Panamanian corporation and private interest foundation owes an annual flat franchise tax, the tasa única, of US$300. It is a registry-maintenance fee. It is paid to the Registro Público de Panamá, not the DGI, and it is entirely separate from income tax.
## When it is due
The date depends on when the entity was incorporated. Entities incorporated between January and June pay by 15 July. Entities incorporated between July and December pay by 15 January.
## Late payment
A late payment carries a US$50 a year penalty, rising to US$300 a year after a second missed deadline period. Non-payment also stops the Registro Público from processing changes to the entity or issuing a certificate of good standing.
## Why it matters
A certificate of good standing is often needed for banks, contracts and tenders. An unpaid tasa única can block it at the moment you need it.
## What Finn does
Finn seeds a reminder on 15 July as a placeholder. Correct it to match your incorporation month. You pay the Registro Público directly.
Source: https://dgi.mef.gob.pa/Preguntas/TasaU
Real-World Examples
Incorporated in March
A company incorporated in March pays the tasa única by 15 July each year.
Incorporated in October
A company incorporated in October pays by 15 January each year.
Missed payment
A company misses the date and cannot obtain a certificate of good standing until the tasa única and the penalty are settled.
Common Mistakes to Avoid
- Confusing it with income tax
- Paying the DGI instead of the Registro Público
- Leaving the placeholder date of 15 July in place for a second-half incorporation
- Ignoring it for a dormant company that is still registered
Frequently Asked Questions
How much is the tasa única?
US$300 a year.
Who receives it?
The Registro Público de Panamá, not the DGI.
When is it due?
15 July for entities incorporated January to June, and 15 January for those incorporated July to December.
What is the penalty?
US$50 a year for late payment, rising to US$300 a year after a second missed deadline period.
Is it an income tax?
No. It is a registry-maintenance fee.
Practical Tips
- Confirm the incorporation month and fix the date in your calendar
- Pay before the date each year
- Keep the receipt with the company records
- Check good standing before any bank or tender deadline
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