Optimize your fiscal structure with the best incentives in the region.
Operating under the Las Cabras Free Zone regime provides your company with significant competitive advantages through an exceptional fiscal framework that dramatically reduces your tax burden compared to Panama's ordinary fiscal regime.
This combination of tax exemptions, coupled with Panama's dollarized economy and its strategic geographic position, positions ZFLC as one of the best options for companies looking to establish or expand their regional operations.
Companies in the Las Cabras Free Zone are exempt from all taxes on the import of goods, machinery, equipment, and raw materials destined for use in the zone. Exports to third countries are also exempt from any applicable tax in ordinary commerce.
Free zone operators and users are exempt from income tax on profits generated from their operations within the zone. This represents a significant competitive advantage versus the standard 25–35% rate of Panama's ordinary regime.
Beyond the main tax exemptions, ZFLC users access a broad set of operational and legal benefits that facilitate the establishment and growth of their companies.
| Concept | Las Cabras Free Zone | Ordinary Regime |
|---|---|---|
| Income Tax | 0% | 25–35% |
| VAT (ITBMS) | 0% | 7% |
| Import Tax | 0% | 2–15% |
| Export Tax | 0% | Variable |
| Property Tax | Exempt 30 yrs | 1–2.1% / year |
| Dividend Tax | 0% | 5–10% |
| Currency | US Dollar (Stable) | Balboa / USD |
Panama is one of the few countries in Latin America that uses the US dollar as its official currency, eliminating exchange rate risk for companies operating in the zone. This monetary stability is a critical competitive factor for international trade operations and cross-border financial planning.
Our team is available to present a detailed analysis of the benefits applicable to your specific operation.