Is it tax-deductible?

Yes, as an SA expense. But pointless if the SA is dormant (no income to deduct against).

What happens if I dissolve the SA during the year?

If the dissolution is complete and registered BEFORE July 15, you're exempt. Otherwise, the Tasa única remains due pro-rata or in full depending on the date.

Can I pay it directly without going through the firm?

Theoretically yes (via the DGI's e-Tax 2.0 portal), practically no — without a Panamanian contador, you risk referencing errors that invalidate the payment.

Tasa única Panama 2026: who pays, how much, when (complete guide)

Q: What's the penalty if I forget?

USD 50 penalty per missed year, cumulative. SA status switches to 'no operativo' at the Registro Público. Beyond 3 years unpaid: forced dissolution by the DGI.

If you've just incorporated an SA in Panama, the first recurring expense on your Resident Agent's invoice has a strange name: Tasa única. Not an income tax, not a social contribution. It's simply the right to keep your SA active in the Panamanian public registry. Here's who pays, how much, when, and the concrete sanctions.

If you’ve just incorporated an SA in Panama, the first recurring expense you’ll see appear on your Resident Agent’s invoice has a strange name: Tasa única. It’s neither an income tax nor a social contribution. It’s simply the right to keep your SA active in the Panamanian public registry.

What it is, in one sentence

The Tasa única is an annual corporate tax of about USD 300, imposed by Article 318-A of the Panamanian Tax Code, due by every Panamanian corporation — whether active or completely dormant — before July 15 of each year.

Who must pay

All Panamanian SAs, without exception. Includes:

Commercially active SAs (revenue, contracts, operations)
Dormant SAs (no activity since incorporation)
SAs being dissolved (until effective deregistration from the registry)
Holding SAs (which only hold participations)

The only exemption case: the SA is officially dissolved and deregistered from the Registro Público before July 15 of the current year.

How much exactly

Item	Amount
Tasa única face amount	USD 300 for most standard SAs
Firm fees (Resident Agent)	USD 25-100 depending on rates
Late penalty	USD 50 per missed year, cumulative

To confirm in writing with your Resident Agent before signing the contract.

When to pay

SA incorporation date	First Tasa única deadline
January 1 — June 30	Before July 15 of the same year
July 1 — December 31	Before July 15 of the following year
Subsequent deadlines	Every July 15 without exception

How it works in practice

In 95% of cases, your Resident Agent (the Panamanian law firm that acts as your official point of contact with the administration) handles the payment directly. The standard sequence:

May-June: your firm sends you an annual invoice that includes the Tasa única + their fees
You pay the invoice (Wise transfer, card, sometimes Zelle if the firm has a US bank)
The firm makes the payment to the Tesorería Nacional and sends you the receipt (paz y salvo)
You keep the receipt 5 years minimum (legal duration for keeping accounting records)

Sanctions if forgotten

⚠️ Cumulative consequences:

Penalty of USD 50 per missed year, cumulative

SA status switches to “no operativo” at the Registro Público — publicly visible

Resident Agent may suspend service (SA becomes non-functional: unable to sign contracts, probable bank account closure over time)

Beyond 3 cumulative years unpaid: the DGI can order forced dissolution

To remember

The Tasa única is the cheapest and simplest of a Panamanian SA’s annual obligations. It’s also the one whose forgetting has the fastest consequences — your SA becomes “no operativo” within a few months of delay. Absolutely automate it in your compliance calendar.

Going further

Article published May 21, 2026 by the founders of Inside Panama, brand of LAS FUNDADORAS HERMANAS S.A. (RUC 155776412-2-2025).