Getting a tax ID in Panama as a foreigner
Panama’s taxpayer number is the RUC. For an individual it is the cédula number, and a foreigner without a cédula receives an NT, a RUC that starts with the letters NT. The NIT is not a tax number: it is the access code for the DGI’s online services.
The DGI lists the NT as a free procedure.
The NT for foreigners
The DGI assigns an NT to people who, because of their immigration status, cannot meet the requirements to register for a RUC as an individual. It exists precisely for people without a cédula, so immigration residency is not among the requirements.
- A copy of your valid passport.
- Your original certificate of immigration movements.
- Proof of taxable income, such as a notarized contract, invoices or a statement from a certified public accountant.
Source: DGI, RUC for foreign individuals
RUC and NIT are not the same
The profile Panama gave the OECD explains that the NIT is the access code to manage DGI procedures and services online, and that it should not be confused with the RUC. The RUC of a foreign individual is identified with the prefix NT.
The same profile says the legal basis of the RUC is Law 76 of December 22, 1976, and that its structure changed with Executive Decree 847 of October 20, 2014.
Source: Panama’s tax identification number profile filed with the OECD
Questions people ask
Is the NT free?
The DGI’s page lists it as a free procedure.
Which number do I give my bank?
The RUC, or the NT if you have no cédula. Not the NIT.
Do I need a tax ID to get the tax residence certificate?
Neither the resolution nor the DGI’s list asks for it, but the request is made through the DGI’s online system, which requires registration.
What the law does not say
- Whether, in practice, you must obtain an NT before you can apply for the tax residence certificate online.
Planning your move to Panama?
Book a free 15-minute call with a Panamanian lawyer. We will tell you what applies to your case and what to prepare.