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Panama Online Gaming

Panama began licensing and regulating online gaming in 2002 when it adopted Resolution No. 65.

The Gaming Control Board issues seven-year licenses to online gaming operators, and it doesn’t restrict the types of betting that can be offered.

The initial licensing fee is USD 40,000, with a USD 20,000 annual fee thereafter.

Licensed operators must not allow citizens of Panama to engage in online gambling activities.

Internet businesses are exempt from contributions, duties or import fees on all machinery, equipment, furniture, vehicles, appliances or materials necessary for the development of the project. This also includes an exemption from Panama’s income tax and national direct tax on capital. Dividends and interest on securities issued by the company and traded in local or international markets are also exempt from any national direct tax.
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