DGI payment plan in Panama (arreglo de pago)

We set up your payment plan with the DGI, Panama's tax authority. We review the debt, work out the down payment and installments, and stay with you until the agreement is signed.

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Authority: DGI Collections Department (the Enforcement Judge if the debt is in enforced collection)
How it is filed: Mixed: online (e-Tax 2.0) or in person; in person only once in enforced collection
Typical timeframe: Variable: the DGI publishes no approval deadline. The down payment must be completed within 5 days

Who it is for

Landowners behind on property taxYou need to get current without paying the whole debt at once.
Companies with overdue DGI taxesIncome tax, annual company tax (tasa única), business license tax or other direct taxes.
Owners who live outside PanamaYou want to settle the debt without flying in for every step.

Problems we solve

You received a DGI collection notice and cannot pay it in one go.
You need a tax clearance for another procedure, but you have overdue taxes.
Property tax on your land has been piling up for years.
You were served a payment order (mandamiento de pago) in enforced collection.
You signed a plan before, fell behind and do not know where it stands.

What a DGI payment plan is

An arreglo de pago is an agreement to pay, in monthly installments, a debt already recorded in your DGI account. According to the DGI, it applies to overdue amounts above B/.500.00 (the balboa is at par with the US dollar).

It can cover income tax, property tax, stamp tax, education insurance, complementary tax, the annual company tax (tasa única), business license tax and other direct taxes.

ITBMS (Panama's sales tax) cannot be included, under Resolution 201-2578 of 2017 cited by the DGI.

Down payment and terms

To sign the agreement, you pay 20% of the total debt up front. The DGI gives you five days to complete it.

The balance is split into monthly installments. The maximum term depends on the amount owed:

Up to B/.5,000.00: up to 36 months.
B/.5,000.01 to B/.10,000.00: up to 48 months.
B/.10,000.01 and above: up to 60 months.
Individuals with an RUC NT (foreigners without a Panamanian ID card): 12 months.

Tax clearance during a payment plan: the 45% rule

With an active plan, the DGI issues a paz y salvo (tax clearance) once you have paid 45% or more of the agreed debt. It also issues it if you pay off the plan, post collateral or provide a bank letter of commitment.

The guarantees the DGI lists are a performance bond from an insurer, a bank guarantee and a guarantee certificate.

If you plan to sell, note this: according to the DGI, a clearance issued under a payment plan is not valid for a transfer, subdivision or sale. For a property title transfer the debt must be paid in full.

If you fall behind or the debt is already in enforced collection

If you miss installments, the DGI can call the plan's guarantee. If there is no plan and the debt goes unpaid, the file moves to enforced collection (cobro coactivo).

In enforced collection, the DGI's Enforcement Judge can order the attachment and seizure of assets. The DGI states that a payment plan at that stage must be handled in person.

That is why it pays to act while the debt is still in administrative collection, when the plan can be requested online.

Requirements

Debt recorded in your DGI account, with an overdue amount above B/.500.00. Official source
Online: access to e-Tax 2.0 with your NIT (tax PIN). The DGI says no attachments are needed this way. Official source
Individuals, in person: copy of a valid ID card or passport, an ability-to-pay form, a signed letter requesting the agreement and a recent utility bill showing your address. Official source
Companies, in person: ID or passport of the legal representative, original notarized board minutes authorizing the agreement, and a recent utility bill of the company. Official source
Down payment of 20% of the debt, completed within five days. Official source
A guarantee (bond, bank guarantee or guarantee certificate), only if you need tax clearance before paying 45%. Official source

Steps and timeframes

We review your account statement
We handle it

We check which taxes and periods you owe, and whether the debt is in administrative or enforced collection.

1 to 3 business days
We show you the projection
We handle it

We work out the 20% down payment, the term you qualify for and the approximate monthly installment.
You sign the documents
You handle it

A request letter if you are an individual, or board minutes if you are a company.
We file the request
We handle it

Through e-Tax 2.0 or at the DGI. If the debt is in enforced collection, before the Enforcement Judge.
You make the down payment
You handle it

At DGI cashiers or collecting banks, using the payment plan slip.

5 days
The DGI approves and the agreement is signed
The authority handles it

The DGI reviews the request and formalizes the plan with its installment schedule.

No published deadline
We handle your tax clearance
We handle it

Once you reach 45% paid, we request your paz y salvo if you need it.

Costs

Item	Amount
Down payment Official source	20% of the total debt
Monthly installments Official source	Balance over up to 36, 48 or 60 months by amount (12 months with an RUC NT)
DGI filing fee Official source	Free
Guarantee, if used	Set by the insurer or bank
Tramita Todo fee	We will quote you

The DGI page does not say how interest on the plan is calculated. We show you the DGI's projection before you sign.

What our service includes

Review of your DGI account statement.
Projection of the down payment, term and installment.
Preparation of the request letter and filing.
Filing in e-Tax 2.0 or at the DGI, and follow-up until the agreement.
Tax clearance request once you reach 45% paid.

What it does not include

Payment of the debt, the down payment or the installments.
Preparing overdue income tax returns.
Legal defense in enforced collection, quoted separately by our legal team.
The cost of bonds or bank guarantees.

Who handles your case

Handling procedures before Panamanian authorities since 2008.
Certified public accountants on our team.
Our own office in Obarrio, Panama City.
We also serve clients who live outside Panama.

About us →

Frequently asked questions

How much is the down payment on a DGI payment plan?

According to the DGI, the down payment is 20% of the total debt. You have five days to complete it. The rest is paid in monthly installments with the payment plan slip.

How many months can a DGI payment plan last?

It depends on the debt. Up to B/.5,000.00, up to 36 months. Up to B/.10,000.00, up to 48 months. Above that, up to 60 months. Individuals with an RUC NT, mostly foreigners, get 12 months.

Can I set up the plan online or from abroad?

Yes, while the debt is in administrative collection: it is requested in e-Tax 2.0 with the NIT. Once it is in enforced collection, the DGI requires it in person. Many of our clients live outside Panama. We tell you what to sign and keep you updated by WhatsApp and email.

Can I get tax clearance while on a payment plan?

Yes, once you have paid 45% or more of the agreement, or if you post collateral or provide a bank letter of commitment. But the DGI states that this clearance is not valid for a transfer, subdivision or sale of land.

What happens if I stop paying the installments?

The DGI can call the plan's guarantee. If the debt is not paid, the file moves to enforced collection, where the Enforcement Judge can order the attachment and seizure of assets.

Is there a tax amnesty or moratorium in Panama in 2026?

When we reviewed this page in October 2026, we found none announced by the DGI. The last one, under Law 446 of 2024, allowed payment without interest or surcharges and ended on December 31, 2024. If a new one is approved, we will tell you when we review your case.

Related procedures

Tax clearance certificate (paz y salvo) in Panama

Regular, endorsed and land tax clearance for property transfers.

Learn more

Tax paperwork in Panama

We handle any tax procedure in Panama with the DGI, the national tax authority: payment plans, tax clearance, formal letters, collections and the rest of its procedures.