| Benefit as a % of spend | 25.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | No |
| Does travel to/from country/region qualify as expenditure? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 0.00%
- - Minimum spend 500000 (in local currency)
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| When will the benefit/incentive be received? | |
| Additional incentives or advantages | - - Foreign productions can benefit from a 25% cash rebate.
Everything listed below applies on the condition that it has its respective invoice and is an expense within the Panamanian territory, either through a Panamanian company or person (invoices must always match):
· Flights from a Panamanian Airline or through a Panamanian tour agency purchasing tickets from Panamanian airlines.
· Charter Flights from a Panamanian Charter Services Company or licensed pilot in Panamanian territory.
· Hotels, Airbnb and third party housing.
· Car lease or rental.
· Uber or rideshare.
Temporary import of foreign material and equipment entering the country will be granted tax exemption (if the production is registered with the Panama Film Commission and pay a filming fee for USD150 per week of production).
Special immigration permits (VISAS and Permanent residency).
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