{"id":6802,"date":"2026-10-13T13:13:50","date_gmt":"2026-10-13T18:13:50","guid":{"rendered":"https:\/\/www.lacgrp.com\/exencion-itbi-vivienda-nueva-panama\/"},"modified":"2026-10-16T13:10:51","modified_gmt":"2026-10-16T18:10:51","slug":"panama-new-home-transfer-tax-exemption","status":"publish","type":"post","link":"https:\/\/www.lacgrp.com\/en\/panama-new-home-transfer-tax-exemption\/","title":{"rendered":"Panama Property Transfer Tax Exemption for New Homes: How Law 546 Works"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">When assessing the closing costs of a new home in Panama, buyers and developers should review whether the transaction qualifies for relief from the <strong>Real Estate Transfer Tax<\/strong>, known locally as <strong>ITBI<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Law 546 of August 31, 2026<\/strong>, amends Article 4 of Law 106 of 1974. It establishes an exemption for the first <strong>B\/.120,000 of the taxable base<\/strong> on a qualifying first sale of a new residential property, with preferential treatment for certain amounts above that threshold.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before incorporating this benefit into a closing budget, review the property\u2019s sale history, occupancy permit, applicable deadline, and draft deed.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>How Is Transfer Tax Calculated on a Qualifying New Home?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For qualifying transactions, the applicable rate depends on the total taxable base. That rate applies to the amount exceeding B\/.120,000:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Total taxable base<\/strong>&nbsp;<\/td><td><strong>Treatment of the amount above B\/.120,000<\/strong>&nbsp;<\/td><\/tr><tr><td>Up to B\/.120,000&nbsp;<\/td><td>Exempt&nbsp;<\/td><\/tr><tr><td>Above B\/.120,000 and up to B\/.130,000&nbsp;<\/td><td>0.50%&nbsp;<\/td><\/tr><tr><td>Above B\/.130,000 and up to B\/.150,000&nbsp;<\/td><td>1.00%&nbsp;<\/td><\/tr><tr><td>Above B\/.150,000 and up to B\/.170,000&nbsp;<\/td><td>1.40%&nbsp;<\/td><\/tr><tr><td>Above B\/.170,000 and up to B\/.190,000&nbsp;<\/td><td>1.60%&nbsp;<\/td><\/tr><tr><td>Above B\/.190,000 and up to B\/.200,000&nbsp;<\/td><td>1.80%&nbsp;<\/td><\/tr><tr><td>Above B\/.200,000&nbsp;<\/td><td>General transfer tax rules apply to the excess&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The preferential schedule uses the rate corresponding to the transaction\u2019s total taxable base. It does not prescribe a cumulative calculation using successive marginal bands.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example: A Taxable Base of B\/.150,000<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assuming the transaction qualifies:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Taxable base:<\/strong> B\/.150,000.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exempt amount:<\/strong> B\/.120,000.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Remaining taxable amount:<\/strong> B\/.30,000.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Applicable preferential rate:<\/strong> 1.00%.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Resulting ITBI:<\/strong> B\/.300.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is an illustrative calculation. The legal taxable base must be confirmed for the actual transaction; the advertised purchase price should not automatically be treated as the taxable base.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Our <a href=\"https:\/\/www.lacgrp.com\/en\/servicios\/domestic-tax-services\/\" target=\"_blank\" rel=\"noopener\"><strong>domestic tax advisory team<\/strong><\/a> can help review the calculation before closing.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Occupancy Permit Deadlines and Deed Requirements<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The general rule requires the sale to be formalized within <strong>two years of issuance of the occupancy permit<\/strong>. A transitional provision allows <strong>thirty months<\/strong> for permits issued before the law took effect, provided the remaining conditions are met.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The seller must include sworn statements in the public deed confirming the new residential property status, first sale, and compliance with the deadline, together with occupancy permit details. A DGI exclusion certificate is unnecessary, but the benefit must be reported through the mechanisms established by the tax authority.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Review the Timeline Before Agreeing on a Closing Date<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We recommend creating a transaction timeline that records:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>The occupancy permit issuance date.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>The proposed date for formalizing the sale.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>Outstanding legal and financing steps.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>The time needed to complete and review the deed.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li>The reporting steps to be coordinated.\u00a0<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">This helps identify transactions where delays could affect the planned tax treatment.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For developments with multiple units, keeping a separate timeline for each unit can improve coordination between sales, legal, and finance teams.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What Should Buyers Check in the Closing Cost Breakdown?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers should request an itemized closing estimate and ask the seller or adviser to explain the assumptions behind each tax amount.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The review should identify the taxable base used, the proposed exemption, and the calculation of any remaining ITBI.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Law 546 also declares void contractual provisions requiring the buyer to pay, reimburse, or assume ITBI that legally belongs to the seller.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We recommend reviewing tax allocation clauses before signing the purchase agreement, especially where closing costs are presented as a single amount.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">LAC Legal\u2019s <a href=\"https:\/\/www.lacgrp.com\/en\/servicios\/real-estate-and-tourism\/\" target=\"_blank\" rel=\"noopener\"><strong>real estate team in Panama<\/strong><\/a> can assist with purchase agreements, title review, and transaction documentation.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A Document Checklist for Developers and Sellers<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before applying the anticipated benefit, we recommend bringing together:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The occupancy permit and identifying details.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Available title and transfer history.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The purchase agreement.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The draft public deed.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The taxable base calculation.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The proposed ITBI calculation.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supporting records for the relevant reporting.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This preparation allows the tax and legal teams to assess the transaction using the same information.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A coordinated <a href=\"https:\/\/www.lacgrp.com\/en\/servicios\/specialized-servces-in-tax-management-and-compliance\/\" target=\"_blank\" rel=\"noopener\"><strong>tax management and compliance review<\/strong><\/a> can help align the closing documents with the proposed tax treatment.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Transfer Tax Relief and Other Housing Tax Questions<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When seeking advice, identify the specific cost or benefit you need to assess:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Question<\/strong>&nbsp;<\/td><td><strong>Appropriate review<\/strong>&nbsp;<\/td><\/tr><tr><td>Tax treatment of the first sale of a new home&nbsp;<\/td><td>Law 546 and ITBI eligibility&nbsp;<\/td><\/tr><tr><td>Ongoing taxation of residential property&nbsp;<\/td><td>Property tax rules&nbsp;<\/td><\/tr><tr><td>Mortgage costs and subsidized interest&nbsp;<\/td><td>Financing arrangements&nbsp;<\/td><\/tr><tr><td>Bank charges associated with the loan&nbsp;<\/td><td>Banking rules and contract terms&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For ongoing property taxation, see our separate article on <strong><a href=\"https:\/\/www.lacgrp.com\/en\/i-bought-a-house-and-now-i-find-out-that-there-is-something-called-property-tax-what-do-i-do\/\" target=\"_blank\" rel=\"noopener\">property tax, family property, and principal residence treatment in Panama<\/a>.\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Frequently Asked Questions<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Which law governs this new home transfer tax benefit?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.gacetaoficial.gob.pa\/storage\/gacetas\/2026\/08\/30601_B\/104972.pdf\" target=\"_blank\" rel=\"noopener\">Law 546 of 2026<\/a>,<\/strong> which amends Article 4 of Law 106 of 1974.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. What should a developer review first?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We recommend checking the property\u2019s transfer history, occupancy permit, and planned closing timeline.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. What should a buyer request before signing?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An itemized closing estimate and an explanation of the tax treatment proposed for the transaction.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. How should an international buyer prepare for a consultation?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Provide the purchase agreement, available property documents, and the proposed closing cost breakdown.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. When should the exemption be reviewed?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ideally, before finalizing the contract and closing schedule.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6. What if the contract requires the buyer to cover ITBI?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Obtain a legal review of the clause before accepting that cost.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7. How can developers organize several pending sales?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maintain a separate file and deadline tracker for each unit.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8. What must be checked before using the calculation example?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The transaction\u2019s eligibility and legally applicable taxable base.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>9. Which teams should coordinate the assessment?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We recommend involving the legal, tax, accounting, and sales teams responsible for the closing.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>10. What records should be kept after completion?<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a practical measure, retain the deed, tax calculation, supporting property documents, and reporting evidence together.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Review Your New Home Transaction Before Closing<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are buying, selling, or developing new residential property in Panama, <strong>LAC Tax and LAC Legal can help assess the proposed transfer tax treatment and review the transaction documents<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.lacgrp.com\/en\/contact-us\/\"><strong>Contact our team to discuss your property transaction.\u00a0<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Specialist contact:<\/strong> <a href=\"https:\/\/www.lacgrp.com\/en\/equipo\/raul-gonzalez-casatti\/\"><strong>Ra\u00fal Gonz\u00e1lez Casatti.\u00a0<\/strong><\/a><br><strong>Email:<\/strong> <strong><a href=\"mailto:rgonzalez@lacgrp.com\" target=\"_blank\" rel=\"noopener\">rgonzalez@lacgrp.com<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Legal source:<\/strong> Law 546 of August 31, 2026, published in Official Gazette 30601-B.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>When assessing the closing costs of a new home in Panama, buyers and developers should review whether the transaction qualifies for relief from the Real Estate Transfer Tax, known locally as ITBI.&nbsp; Law 546 of August 31, 2026, amends Article 4 of Law 106 of 1974. It establishes an exemption for the first B\/.120,000 of [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":6798,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[135],"tags":[],"class_list":["post-6802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Panama New Home Transfer Tax Exemption: Law 546<\/title>\n<meta name=\"description\" content=\"Buying or selling a new home in Panama? 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