Impuestos y cumplimiento
Resident treatment: Panama Fiscal Code article 694 (DGI publication) applies income tax only to income produced within Panamanian territory (territorial taxation). Non-resident treatment: DGI guidance on payments to non-residents applies source withholding mechanics for Panama-source deemed income. Residency trigger: OECD competent-authority profile (fallback source) indicates tax residence generally where presence exceeds 183 days in a fiscal year. Assumptions: residency trigger encoded as 184 from OECD fallback because no directly citable domestic page with the explicit day-count threshold was identified in this run; employee social contribution was left null because a current single auditable employee percentage could not be confirmed from CSS primary material within execution time. Confidence: medium (territoriality and VAT are supported by DGI primary sources, but residency day-count depends on OECD fallback and social-rate gap remains).
Costo e infraestructura
- Monthly cost baseline: $1,307
- Rent (1BR city center): $753
- Internet: $46
- Coworking: Data not published
Method (USD, LivingCost country table, retrieved 2026-02-27): poor=1263.27 (without-rent basket + cheap 1BR + one-person utility bill + internet), average=1306.56 (LivingCost 'Total with rent'), comfortable=1479.66 (without-rent basket + city-center 1BR + one-person utility bill + internet). monthly_cost_single_usd is set to the average baseline. City coverage on source page: 10. Confidence: medium (crowdsourced, country-level averages).