República de Panamá Ministerio de Comercio e Industrias  

Law Nº 36 of 19 of July of 2007 provides the following benefits:

  • Tax incentives.
  • Low labor costs.
  • Customs and immigration benefits.
  • Provides “specials areas” for the development of the film industry.


Incentives for Film Studios

Law No 25 of 30 of November of 1992, establishes the following incentives and benefits for the film studios.

  • Tax exemption on all taxes, except Municipal.
  • Issuance of permanent visa to any executive of a film studio with a budget that exceeds $250,000.00.
  • Immigration visa and labor permit to foreign employees of film studio.

Temporary Productions Incentives
  • Immigration visa and labor license to temporary foreign employees of the cinematographic industry.
  • Immigration visa and permit of residence to macro company investors. With a budget that exceeds $ 150,000.00.
  • Temporary import of all film equipment is tax free.