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Panama Tax Information

7% ITBMS

ITBMS is 7% (10% for alcohol/tobacco). No income tax on foreign income. RUC required.

Executive Coach Services to Invoice

  • Leadership coaching
  • 360 assessment
  • Strategic planning
  • Board preparation
  • Transition coaching
  • Team effectiveness
  • Stakeholder management

Invoice Requirements in Panama

RUC number
DGI registration
Client RUC
Invoice number
ITBMS (7%)
Total in PAB/USD

Payment Terms

Corporate billing Net 30. Monthly retainer or package fee. Assessment tools billed separately.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

Executive Coach Invoice Tips

  • Reference engagement letter
  • Include confidentiality note
  • Note sponsoring organization
  • Document assessment tools
  • Track session hours

Frequently Asked Questions

What tax rate applies to executive coach invoices in Panama?

Panama has 7% ITBMS. ITBMS is 7% (10% for alcohol/tobacco). No income tax on foreign income. RUC required.

What payment methods are common for executive coachs in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Corporate billing Net 30. Monthly retainer or package fee. Assessment tools billed separately.

What should executive coach invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For executive coach services specifically, also include: Leadership coaching, 360 assessment, Strategic planning.

Executive coaching rates?

Premium pricing $500-1500/hour or $10,000-100,000+ per engagement.

Who pays?

Usually organization sponsors. Bill HR or L&D department. Some executives self-pay.

What is Panama's ITBMS rate?

Panama applies 7% ITBMS on most goods and services. Higher rates for alcohol, tobacco, hotels. Exports exempt.