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Panama Tax Information

7% ITBMS

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

Illustrator Services to Invoice

  • Editorial illustration
  • Book illustration
  • Character design
  • Concept art
  • Pattern design
  • Icon illustration
  • Infographics

Invoice Requirements in Panama

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

Payment Terms

50% deposit, 50% on delivery. Licensing fees may be separate from creation fees.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

Illustrator Invoice Tips

  • Specify number of illustrations
  • Include complexity level
  • Note licensing terms
  • Reference style/mood boards
  • Document revision rounds

Frequently Asked Questions

What tax rate applies to illustrator 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 illustrators in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. 50% deposit, 50% on delivery. Licensing fees may be separate from creation fees.

What should illustrator invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For illustrator services specifically, also include: Editorial illustration, Book illustration, Character design.

How should illustrators price their work?

Based on complexity, usage rights, and client type. Editorial rates differ from commercial.

What licensing terms should illustrators specify?

Define usage (print, digital, merchandise), duration, and exclusivity.

What is Panama's ITBMS rate?

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