🇵🇦 Panama

Panama has a clear legal framework for cryptocurrency under the Crypto Regulation Law (2022), positioning itself as a crypto-friendly jurisdiction with established banking supervision and AML controls.

Overview

StatusLegal
Risk Score25/100 (Low Risk)
Regioncentral america
CurrencyPAB

Tax Information

VAT on CryptoNo

The regulator page does not specify detailed crypto tax rates or rules, but VAT does not apply to crypto transactions.

Licensing & Registration

RequiredNo
RegulatorUAF (primary AML regulator for VASPs); SBP (prudential, banking-like services); SMV (securities aspects)
FrameworkLaw 23 of 2015 (AML/CFT — applies to VASPs via FATF definitions); no enacted dedicated crypto law as of 2026-06-01
Easemedium

Licensing is required under the Crypto Regulation Law (2022) with a medium difficulty process.

Enforcement Activity

Level: Low

Limited enforcement. General AML monitoring by banking regulators.

AML / KYC

KYC RequiredYes
Travel RuleYes
FATF MemberNo
FATF Statusnot_listed
FATF BodyGAFILAT
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: regulated

DeFi activities are regulated under the Crypto Regulation Law, ensuring compliance with AML and licensing requirements.

Stablecoins

Status: unregulated

No specific stablecoin regulation exists in Panama as of 2026-06-01. The 'Crypto Regulation Law (2022)' referenced in prior data was never enacted (Bill 697 vetoed). Stablecoins fall into the same regulatory grey area as other crypto assets — legal to hold/transact, subject to AML requirements via UAF registration under Law 23 of 2015, but no dedicated stablecoin framework.

NFTs

Status: no_rules

No regulation.

Mining

LegalYes
Electricity Cost$0.12/kWh
Renewable Energy70%
Infrastructuregood

Mining is legal with favorable electricity costs and a high share of renewable energy, supporting sustainable operations.

Geopolitical Risk

Stabilitystable
SanctionsNo
Corruption Index37/100
Banking Accessopen

Risk Factors

Panama is politically stable with no international sanctions, moderate corruption, and a supportive environment for crypto businesses with open banking access.

Sources

Frequently Asked Questions

Is cryptocurrency legal in Panama?

Panama has a clear legal framework for cryptocurrency under the Crypto Regulation Law (2022), positioning itself as a crypto-friendly jurisdiction with established banking supervision and AML controls.

What is the FATF status of Panama?

Panama is classified by FATF as: not_listed.

What is the AML/KYC regime in Panama?

KYC is mandatory for crypto businesses.

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Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map

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