Tax Atlas

Colombia vs Panama: tax comparison for expats & nomads

A sourced head-to-head on Colombia and Panama: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Colombia vs Panama, side by side

 ColombiaPanama
Top income tax rate39%PwC Worldwide Tax Summaries0 to 1,090 = 0%; 1,090 to 1,700 = 19%; 1,700 to 4,100 = 28%; 4,100 to 8,670 = 33%; 8,670 to 18,970 = 35%; 18,970 to 31,000 = 37%; 31,000 and up = 39%View source · accessed 2026-09-0825%PwC Worldwide Tax SummariesOver 50,000 | Tax on column 1 (USD): 5,850 | Tax on excess (%): 25View source · accessed 2026-09-18
Tax-residency day threshold183 daysPwC Worldwide Tax SummariesA person is considered fiscally resident in Colombia if one remains in the country (continuously or not) for an aggregate period of time of 183 days within a period of 365 consecutive days.View source · accessed 2026-09-08183 daysPwC Worldwide Tax SummariesA resident is a person who is physically located and has been generating income in Panama for more than 183 days during the year.View source · accessed 2026-09-18
Signature tax regime[source]PwC Worldwide Tax SummariesThe general tax rate for capital gains in Colombia is 15%.View source · accessed 2026-09-08NonePwC Worldwide Tax SummariesThere are no inheritance, estate, or gift taxes in Panama.View source · accessed 2026-09-18
Digital nomad visaYesDigital Nomad Visa (Visa V Nomada Digital)Migraciones.coThe Colombia Type V Digital Nomad Visa is designed for remote professionals and freelancers who earn income from foreign companies or clients.View source · accessed 2026-09-08YesVisa de Corta Estancia como Trabajador Remoto (Short Stay Visa for Remote Workers)Servicio Nacional de Migración de PanamáDecreto Ejecutivo No. 198 / Que crea la Visa de Corta Estancia como Trabajador Remoto, y se dictan otras disposiciones.View source · accessed 2026-09-18
Nomad-visa income requirement[source]Migraciones.coProof of foreign income — minimum 3 SMLMV per month (approximately USD 1,000–1,100 in 2025) from sources outside Colombia.View source · accessed 2026-09-08[source]Galindo, Arias & Lópezun monto anual no menor a US$36,000.00 (US$3,000.00 mensuales), o su equivalente en moneda extranjeraView source · accessed 2026-09-18

Every figure links to its source and verification date. Full guides: Colombia · Panama.

Frequently asked questions

Is Colombia or Panama better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Colombia or Panama?

Colombia treats you as tax resident after 183 days, and Panama after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Colombia or Panama have a digital nomad visa?

Colombia has a dedicated nomad/remote-work visa; Panama has a dedicated nomad/remote-work visa. See the "Digital nomad visa" row below for the sourced detail.

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