The Free Trade Zones are part of a special, comprehensive and simplified regime for the establishment and operation of companies that contribute to the development of the country and the generation of jobs and foreign exchange, and are incorporated into the global economy of goods and services, promoting investment.

Currently, there are 12 active free zones, 6 in development, and can be established in almost the entire national territory. They can be private, state or mixed.



  • Manufacturing, assembly, processing of finished or semi-finished products, high technology.

  • Logistics, environmental, health, and various services. 

  • Higher education and research centers.
  • Exemption from taxes and import duties on materials, goods and services required for the operation.
  • The developers are exempt from income tax on leasing and subleasing.
  • Permanent Resident Permit as an investor.
  • Temporary Resident Permit as trusted personnel, executives, experts and/or technicians, valid for the term of the contract.
  • Short stay visa acting as a Merchant and Investor, by special laws, valid for nine months, to carry out transactions or business in processing zones for export..
  • Rotation of workers is allowed.
  • The vacation period may be agreed between the parties.
  • The overtime will be remunerated with a single surcharge of 25% on the salary.
  • The work on holidays or national mourning will be paid with a 50% surcharge on the ordinary day salary.

Types of Free Trade Zones in Panama

  • Private
  • Those whose investors are natural or legal persons, national or foreign.
  • Public
  • Those whose only investor is the State. 
  • Mixed
  • Those whose property is shared between the State and national or foreign investors.

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