{"schemaVersion":1,"passportCode":"PA","passportUrl":"https://multipassrank.com/passport/panama","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"PA","topic":"citizenship","title":"Panama: ordinary naturalisation","summary":"The constitutional ordinary route requires five consecutive years of residence, Spanish and basic civic knowledge. Permanent-resident documentation, financial evidence and an express renunciation are required; naturalisation is not automatic.","scope":"Ordinary adult applications under Constitution Article 10(1), excluding the distinct family and birth-nationality reciprocity routes.","jurisdiction":"Panama — nationality","routeId":"pa-ordinary-adult-residence","routeType":"naturalisation","facts":[{"id":"pa-cit-residence","label":"Ordinary residence route","text":"Article 10(1) permits an adult declaration of intent after five consecutive years of residence in Panama. The application sheet requires a permanent-resident card and migration-status certification. This is not five years merely holding any visa; the exact qualifying clock start remains unresolved in this collection.","state":"conditional","sourceIds":["ranks2140-pa-constitution","ranks2140-pa-naturalisation"],"locator":"Constitution Article 10(1); requirements items 4 and 11, PDF pp.1 and 3."},{"id":"pa-cit-tests","label":"Spanish and civic knowledge","text":"The ordinary route requires Spanish and basic knowledge of Panama's geography, history and political organisation. The reviewed constitutional wording does not name a CEFR level or establish test exemptions.","state":"documented","sourceIds":["ranks2140-pa-constitution"],"locator":"Article 10(1)."},{"id":"pa-cit-documents","label":"Conduct, means and interview","text":"The application requires foreign criminal-history evidence for the relevant origin/residence country, a Panamanian criminal certificate, financial-solvency evidence, a tax-clearance certificate and an interview form. Two listed forms of financial evidence are requested; dependent applicants have additional support documentation.","state":"documented","sourceIds":["ranks2140-pa-naturalisation"],"locator":"Requirements items 2–3, 6–8, PDF pp.1–3."},{"id":"pa-cit-renunciation","label":"Renunciation declaration","text":"Applicants must expressly renounce their existing nationality; the application sheet requests an express, irrevocable declaration before a notary. That Panamanian declaration does not by itself establish its legal effect under the other country's nationality law.","state":"conditional","sourceIds":["ranks2140-pa-constitution","ranks2140-pa-naturalisation"],"locator":"Constitution Article 10(1); requirements item 1, sworn declaration, PDF p.1."},{"id":"pa-cit-loss","label":"Naturalised nationality can be lost","text":"Article 13 distinguishes birth nationality from naturalised nationality. Express or tacit renunciation suspends citizenship for nationals by birth but causes loss of naturalised nationality. Tacit renunciation includes acquiring another nationality or entering an enemy state's service.","state":"documented","sourceIds":["ranks2140-pa-constitution"],"locator":"Article 13."},{"id":"pa-cit-clock","label":"Clock and absence detail unresolved","text":"The reviewed requirements establish permanent-resident documentation but do not settle which earlier residence periods count or a complete absence-tolerance rule. A numeric permanent-residence or physical-presence requirement is therefore not asserted.","state":"not_established","sourceIds":["ranks2140-pa-constitution","ranks2140-pa-naturalisation"],"locator":"Article 10(1), read with requirements items 4 and 11."}],"limits":["Eligibility to apply is not approval; Constitution Article 12 permits refusal on the grounds it lists.","Article 10(2)'s family route and Article 10(3)'s reciprocity route are separate and are not used to shorten the ordinary baseline.","No CEFR level, test exemption or effect of renunciation under foreign law is inferred. Investor-specific procedures are outside this route."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"url":"https://multipassrank.com/passport/panama/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"PA","topic":"taxes","title":"Panama: individual tax scope","summary":"Individual income tax focuses on income legally sourced in Panama, not on a passport or where payment arrives. Fiscal residence has alternative presence and permanent-home criteria, and foreign-source classification and treaty relief require separate checks.","scope":"Baseline individual income taxation and fiscal residence; excludes companies, multinational substance rules, special zones and investment regimes.","jurisdiction":"Panama — individual income tax","facts":[{"id":"pa-tax-presence","label":"Fiscal-residence day test","text":"An individual is fiscally resident after more than 183 days, consecutive or intermittent, in Panama in a fiscal year or the immediately preceding year. This tax test is distinct from nationality and immigration documentation.","state":"conditional","sourceIds":["ranks2140-pa-tax-residence"],"locator":"TAT-RF-013/2024, section VII, printed p.7, quoting Fiscal Code Article 762-N."},{"id":"pa-tax-home","label":"Alternative permanent-home route","text":"A permanent home can establish fiscal residence without satisfying the day test. The tax tribunal explains that the home, economic interests and family interests require substantive assessment: merely owning or renting an available property does not establish residence automatically.","state":"conditional","sourceIds":["ranks2140-pa-tax-residence"],"locator":"Section VII, printed pp.7–10; Article 762-N, Decree 958/2013 Article 10 and Resolution 201-0354/2016 fifth provision."},{"id":"pa-tax-source","label":"Domestic-source income","text":"Article 694 taxes income produced within Panama irrespective of where it is received and covers national and foreign individuals. Nonresidence is not a blanket exemption: specified services benefiting a Panamanian recipient can be domestic source where they support Panamanian-source income and are deducted by the recipient.","state":"conditional","sourceIds":["ranks2140-pa-tax-source","ranks2140-pa-tax-source-amendment"],"locator":"Law 1/2014 Article 3 restoring Fiscal Code Article 694, opening, linked official extract p.1; Law 27/2015 Article 1 replacing paragraph 1(e), linked official extract p.1."},{"id":"pa-tax-foreign","label":"Foreign-source reporting is separate","text":"DGI's individual-return instructions require entering domestic, foreign and exempt income, then separately remove qualifying foreign-source income when calculating taxable receipts. Foreign payment or a foreign client alone does not determine source; Article 694 and special rules govern the classification.","state":"documented","sourceIds":["ranks2140-pa-tax-return","ranks2140-pa-tax-source"],"locator":"Individual-return instructions V8, printed pp.2 and 4, income opening and lines 19–21; Fiscal Code Article 694."},{"id":"pa-tax-treaties","label":"Residence evidence and treaties","text":"A residence-certificate request identifies the treaty or general use and the year concerned. DGI asks individuals for migration movements, identity, housing and other Panama-link evidence. A certificate application is not automatic treaty relief; the applicable convention and facts must be checked.","state":"conditional","sourceIds":["ranks2140-pa-tax-certificate"],"locator":"Questions 3 and 5."}],"limits":["General information, not a personalised tax calculation. Income classification, withholding, filing and treaty conditions require individual assessment.","Article 694's official restoration and the 2015 amendment to paragraph 1(e) are read alongside the currently posted DGI individual-return instructions; this is not represented as a full 2026 consolidated Fiscal Code. The services example is not exhaustive: paragraph 1(e) also has rules for public bodies, non-taxpayers and taxpayers in loss.","The tribunal decision supports residence criteria and evidentiary limits, not a guarantee that another applicant will obtain a certificate."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"becf7d176876cb2546f11b229e2aff6a9fdf7b93763e4af3879bf88259dbe4ef","notes":"Independently read all 21 official authorities and relevant operative clauses for six topics and 34 facts. Approved after a source URL and locator correction to Panama's 2014 law: the original Gazette endpoint was inaccessible during review, but the linked official Procuraduria extract was actually retrieved and read in full. Verified ordinary-route distinctions, Paraguay's permanent-admission clock and nationality/citizenship separation, Peru's explicitly unresolved new-law commencement, and individual tax residence/source/foreign-income qualifications. Exact-byte approval with source-access details and currentness limits in the matching review-notes. No publication or deployment."},"url":"https://multipassrank.com/passport/panama/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-pa-constitution","publisher":"Tribunal Electoral de Panamá","title":"Current Constitution — nationality provisions","url":"https://constitucion.te.gob.pa/constitucion-vigente/","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pa-naturalisation","publisher":"Servicio Nacional de Migración","title":"Naturalisation application requirements — 2024 sheet","url":"https://www.migracion.gob.pa/wp-content/uploads/REQUISITOS-DE-NATURALIZACION-2024.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pa-tax-source","publisher":"Gaceta Oficial de Panamá","title":"Law 1 of 2014 restoring Fiscal Code Article 694","url":"https://infojuridica.procuraduria-admon.gob.pa/norma_screen.php?numsec=47685","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pa-tax-source-amendment","publisher":"Procuraduría de la Administración / Gaceta Oficial","title":"Law 27/2015 — Article 694(1)(e) amendment","url":"https://infojuridica.procuraduria-admon.gob.pa/norma_screen.php?numsec=48754","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pa-tax-residence","publisher":"Tribunal Administrativo Tributario","title":"TAT-RF-013 of 6 March 2024 — residence criteria","url":"https://tat.gob.pa/back/media/uploads/publicaciones/resoluciones/2024/04/04/Exp-019-2023.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pa-tax-return","publisher":"Dirección General de Ingresos","title":"Version 8 instructions for individual income returns","url":"https://dgi.mef.gob.pa/DInforme/pdf/RENTA%20-%20NATURAL.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-pa-tax-certificate","publisher":"Dirección General de Ingresos","title":"Treaty and residence-certificate questions","url":"https://dgi.mef.gob.pa/Preguntas/Conve","language":"es","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"PA","providerEntityCode":"PAN","providerEntityName":"Panama","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.839,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"PA","providerEntityCode":"PAN","providerEntityName":"Panama","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":79.775,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}