Tax clearance certificate (paz y salvo) in Panama

We get your paz y salvo from the DGI, Panama's tax authority. If the system rejects it, we find out why, fix the account or request the endorsed version.

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Authority: DGI (Dirección General de Ingresos, Panama's tax authority)
How it is filed: Regular online (e-Tax 2.0); endorsed version by request to the DGI
Typical timeframe: Regular: on request, if nothing is overdue. Endorsed: variable
Fee from: From US$25

Who it is for

Individuals and companies that need it for a procedureWhen an agency, a bank or a public tender asks for proof that you owe no taxes.
Landowners about to sellThe land's clearance is required for the title transfer.
Foreigners and owners abroadWith an RUC NT, or without access to e-Tax 2.0 from outside Panama.

Problems we solve

e-Tax 2.0 rejects your clearance request and you do not know why.
You paid a tax under the wrong code and your account shows as overdue.
You have no user or NIT to log in to e-Tax 2.0.
You are selling land and were told the endorsed clearance is not valid.
Your clearance expired right before you had to file something.

Three kinds of DGI tax clearance

A paz y salvo is a certificate showing you owe nothing to the Treasury. The DGI issues three kinds. Picking the right one keeps your procedure from being rejected.

Regular: shows you have no debt and your taxes are up to date. You get it online.
Endorsed (refrendado): used when you have a pending case or correction at the DGI. It is requested with a formal letter.
Land (inmueble): shows the land owes no property tax. It is required to transfer the title.

Regular tax clearance: online and free

You request it in e-Tax 2.0, the DGI's online system, with your RUC (taxpayer number) and NIT (tax PIN), under "Declaraciones juradas y documentos". If nothing is overdue, you print it right away.

The DGI states in its FAQ that all its procedures are free. It also explains that an individual's clearance expires by quarter: one issued in December expires in March.

Whoever receives the document can verify it in e-Tax 2.0, under Certificaciones, with the document number, validity date and control number.

Endorsed tax clearance: when something is pending

If you paid under the wrong code or have an open file, e-Tax 2.0 rejects the clearance. The DGI says to request a correction of your account and, meanwhile, the endorsed clearance.

The endorsed clearance is requested with a letter to the Director General of Revenue and supporting documents. The DGI's current page says to send them to consultapazysalvo@mef.gob.pa.

For public tenders, the DGI asks for a certification addressed to its Legal Department, with the same documents.

Land tax clearance for property transfers

The DGI requires the land's clearance for a property title transfer. The endorsed clearance is not valid for transfers.

Neither is a clearance issued under a payment plan at 45% paid: according to the DGI, it cannot be used for a transfer, subdivision or sale. Before you sell, the property tax debt must be paid in full.

Requirements

Regular: RUC and NIT to log in to e-Tax 2.0. Official source
No overdue taxes, and all filed returns up to date. Official source
Endorsed, individual or land: signed letter, copy of ID, account statement if anything is overdue, the rejected clearance, business license if any, and copies of pending files. Official source
Endorsed, company: letter from the legal representative, notarized power of attorney, copy of their ID, account statement, rejected clearance, business license and contact details. Official source
Land: no overdue property tax on the land. The endorsed version is not valid for transfers. Official source

Steps and timeframes

We review your account statement
We handle it

We check e-Tax 2.0 for overdue taxes, missing returns or misapplied payments.
We request the regular clearance
We handle it

If the account is up to date, we request it in e-Tax 2.0 and send you the PDF.

On request
If there is a debt, you decide how to pay it
You handle it

We explain the amount and your options: full payment or a payment plan.
If a case is pending, we prepare the endorsed request
We handle it

We draft the letter, gather the documents and request an account correction if needed.
You sign the letter
You handle it

For a company, the legal representative signs and a notarized power of attorney is attached.
The DGI reviews and approves
The authority handles it

Once approved, the document is generated in e-Tax 2.0 and we send it to you.

No published deadline

Costs

Item	Amount
Tax clearance at the DGI Official source	Free
Outstanding debt, if any	Per your account statement
Notarized power of attorney (company, endorsed version)	Set by the notary
Tramita Todo fee	From US$25

The fee from US$25 covers a regular clearance for an account that is up to date. If an endorsed clearance or an account correction is needed, we quote you before we start.

What our service includes

Review of your account statement in e-Tax 2.0.
Request of the regular or land clearance.
Delivery of the document as a PDF.
Guidance if the account shows a debt or misapplied payments.

What it does not include

Payment of overdue taxes.
Preparing overdue income tax returns.
Endorsed clearance and account corrections, quoted separately.

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 does a DGI tax clearance cost?

It is free at the DGI: the DGI states that all its procedures are free. If you would rather we handle it, our fee starts at US$25 for an account that is up to date.

How long is a paz y salvo valid?

An individual's clearance expires by quarter. According to the DGI, one issued in December expires in March, and one issued in March expires in June. Check the validity date printed on the document before you file it.

Can I get the tax clearance online?

Yes, the regular one. You request it in e-Tax 2.0 with your RUC and NIT, and print it if nothing is overdue. The endorsed version is not issued online: it is requested from the DGI with a letter.

Why does e-Tax 2.0 reject my tax clearance?

Usually because of overdue taxes, missing returns or payments applied to another tax. If a payment was misapplied, the DGI says to request an account correction and, meanwhile, the endorsed clearance.

Is the endorsed clearance valid to sell land?

No. The DGI states that the endorsed clearance is not valid for transfers. Neither is one issued under a payment plan at 45% paid. To sell, the land needs its own property tax clearance with no debt.

Can a foreigner get a DGI tax clearance?

Yes. According to the DGI, foreigners with an RUC NT can get it if they have no overdue taxes and their returns are up to date. If you live outside Panama, we handle it and send it to you as a PDF.

Related procedures

DGI payment plan in Panama (arreglo de pago)

Pay a DGI tax debt in installments: 20% down, terms by amount and tax clearance.

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.