**Please call the Panama Film Commission before proceeding with the application materials.

15% REBATE PROGRAM The Panama Film Incentive program offers a 15% cash rebate for production costs taking place in the country.  The incentive program covers feature films, television pilots, television series (broadcast and cable), television commercials, music videos, industrials, documentaries, video game design and creation, and other forms of content creation.

Major components of the incentive program include:
    • 15% cash rebate on qualified productions.
    • Full rebate can be escrowed upfront with the bond company to cash flow the production.
    • An abroad production company must have at least $3 million in qualified local expenditures.
    • Requires a production company that has received conditional approval for an incentive to retain a certified public accountant licensed to practice in this state to conduct an audit of financial documents that detail the expenses incurred in the course of the film production activities in Panama, and requires such certified public accountant to certify to the office that the requirements were met.
All program information, procedures, and applications can be found on the left hand tool bar. For additional information regarding the incentive program contact