Procedure guide · Taxes
RUC and NIT in Panama: Registering with the Tax Authority as a Foreigner
How a foreigner gets a RUC or Taxpayer Number (NT) and the NIT to log in to the DGI's e-Tax 2.0: who needs it, requirements and steps. Free and online.
- Authority
- Panama tax authority (DGI)
- Cost
- Free
- Where
- Online, on e-Tax 2.0
- Updated
On this page
In short
To pay taxes in Panama you need the RUC, your taxpayer number, and the NIT, the password you use to log in to e-Tax 2.0, the tax authority's (DGI) online platform. If you have a Panamanian cédula, your RUC is your cédula number; if not, the DGI assigns you a Taxpayer Number (NT). Both procedures are free and done online.
Who needs it?
- Anyone who works in Panama, as an employee or self-employed, or provides professional services there.
- Anyone who sells property located in Panama or buys shares, cases the DGI expressly lists for the Taxpayer Number.
- Panamanian companies, within a month of their registration in the Public Registry (see annual corporate obligations).
- Anyone who needs to file returns or carry out other procedures with the DGI on e-Tax 2.0.
With a cédula or a Taxpayer Number?
- With a Panamanian cédula: if you are a resident and already have your foreigner ID card, your RUC is the card number. You register online with a copy.
- Without a cédula: if your immigration status does not allow you to register with a cédula, the DGI assigns you a Taxpayer Number (NT), which works as your RUC. This guide explains that case.
What do you need for the Taxpayer Number?
- A valid, legible passport.
- An original, valid immigration movement certificate issued by the National Immigration Service.
- A document proving taxable income in Panama (notarized contract, invoices or others) or, if you do not have one, a certificate from an authorized public accountant.
- An email address, where the DGI will send notifications and the link to create your NIT.
- A sworn declaration of your tax address, made in the application itself.
Required documents
Passport
Scanned, valid and legible
Immigration movement certificate
From the National Immigration Service
- Apostille or legalisation
Proof of taxable income
Contract, invoices or certificate from an authorized public accountant
Step by step
01
Gather and scan the documents
Request the immigration movement certificate first and prepare the proof of income.
02
File the application on e-Tax 2.0
Complete the online registration and attach the documents. You can save it and finish it later with the number the system assigns you.
03
Wait for the DGI's review
You will receive one email when you submit the application and another, once it is approved, with the link to create your NIT.
04
Create your NIT
On e-Tax 2.0, go to Registration and then Get NIT, with your RUC or NT, the check digit (DV) and the email you gave when registering. You have 2 hours after you receive the email to activate it.
05
Log in to e-Tax 2.0
With your RUC or NT and the NIT you can now file returns and carry out procedures. The NIT expires after 6 months: renew it before then.
Costs
- RUC or NT registration
- Free
- Getting the NIT
- Free
- Accountant or lawyerOptional, unless you need the income certificate
- Depends on the case
Frequently asked questions
Is the NIT my taxpayer number?
No. Your taxpayer number is the RUC (or NT) with its check digit. The NIT is the personal password you use to log in to e-Tax 2.0, and it serves as your electronic signature with the DGI.
Does registering with the DGI make me a tax resident of Panama?
No. Tax residency depends on how much time you spend in Panama and where your interests are, not on registration (see tax residency in Panama).
What if my NIT expires or I forget it?
Request a new one on e-Tax 2.0 with your RUC or NT, the check digit and your registered email, which must match the one you gave when registering or the last one you updated.
Can I do it from my home country?
The application is online, but the Taxpayer Number requires a valid immigration movement certificate from the National Immigration Service, so in practice you usually need to have entered Panama.