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Free zones

Free Zones created under Law No.32 of April 5, 2011, are zones of free enterprise, specifically delimited, in which all infrastructures, installations, building, support systems and services, are carried out under criterion of maximum efficiency; for the establishment of enterprises from all over the world whose activities are the production of goods and services, high technology, scientific research, logistics services, higher education, environmental services, health services and general services.

Permitted Activities


Inside these Free Zone we find companies involved in manufacturing activities, assembly, processing of finished or semi-finished products, logistical services, higher education, scientific research, high technology, environmental services, health services and general services.

Fiscal Incentives



  • Raw materials, semi-finished products, purchase and imports of equipment and construction materials, machinery, spare parts, tools, accessories, consumables, packing materials and any property or service required for their operations, will be exempt from taxes and costumes duties.
  • Income tax exemption in the lease and sublease for free zone promoters.
  • Service Companies, Business Logistics, Business of High Technology, Scientific Research Center, Higher Education Centers, General Services Enterprise, Specialized Centers for the Provision of Health and Environmental Service Companies, are one hundred percent (100%) exempt from income tax for its foreign operations.


Special Labor  


Special labor provisions of Free Zones make them more flexible than companies operating in the rest of the territory.

Migratory Incentives



  • Permanent Resident Permit as an investor.
  • Temporary Resident Permit for special staff member, executives, experts and / or technical valid for the term of the contract. 
  • Short term visas for up to 9 months for investors and traders to perform their business in the Free Zones.
  • Temporary permits for special policies: teacher, student or researcher of a Higher Education Center and Scientific Research Center in a Free Zone.
  • Permits will be extended on equal terms, to the spouse, under age children and elderly dependents of the main applicant

Important: These zones can be established anywhere in the country.

www.mici.gob.pa

LAW 32 of April 5th, 2011


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