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Panama Tax Information

7% ITBMS

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

Game Developer Services to Invoice

  • Game development
  • Level design
  • Game mechanics
  • Unity/Unreal work
  • Mobile games
  • VR/AR games
  • Game porting

Invoice Requirements in Panama

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

Payment Terms

Milestone-based: prototype, alpha, beta, release. Publishers often Net 30-60.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

Game Developer Invoice Tips

  • Reference build versions
  • Include milestone deliverables
  • Document platform targets
  • Note engine licenses
  • Track asset creation

Frequently Asked Questions

What tax rate applies to game developer 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 game developers in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Milestone-based: prototype, alpha, beta, release. Publishers often Net 30-60.

What should game developer invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For game developer services specifically, also include: Game development, Level design, Game mechanics.

How to structure game dev payments?

Milestone payments: concept, prototype, alpha, beta, gold master.

Should engine licenses be included?

Pass through at cost or factor into project. Specify in contract.

What is Panama's ITBMS rate?

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