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Industrial Promotion Certificate (CFI)

Its object is to incentivize the industry’s development in Panama, by means of the promotion and execution of actions, oriented towards the incorporation of technologies of high value added, attract FDI and encourage the local investment for incentivizing the efficiency within the national production channels, contribute to the innovation and to the Research and Development (R&D), and guarantee the stability in all the productive sectors, among others.

Activities Permitted:

  • Research and Development
  • Management and Quality Assurance Systems and of Environmental Management.
  • Investments and Reinvestments of Utilities.
  • Training and Coaching in the Human Resources.
  • Increment in the Employment Associated to the Production

Benefits of the Certificate:

  • The agricultural-industrial companies will benefit with the reimbursement of 35% of the payments made.
  • The other industrial activities will benefit with 25%.

Other Benefits:

  • The option to import, at a preferential tariff of 3%, the raw material, semi-elaborated or intermediate products, machinery equipment and spare parts thereof, canning, packing and other inputs that are a part of the composition or in the process of elaboration of their products.

Use of the Certificate:

  • The company that has the aforementioned certificate may use it for the payment of the national taxes, fees and their own contributions.


The certificate can not be used for paying taxes fees or contributions caused in fiscal periods previous to their emission, excepting those caused during the fiscal period that generated the right to the certificate of industrial promotion; payment of the minimum complementary taxes or dividends; payment of consumption taxes of fuel and petroleum byproducts; Payment of taxes subject to the retention system.