EMMA Regime | Special Regime for the Establishment and Operation of Multinational Companies for the Provision of Services Related to Manufacturing

On September 1, 2020, Law No. 159, which creates a special regime for the establishment and operation of multinational companies whose main focus is the provision of services related to manufacturing, was published in the Official Gazette.

Law No. 159 establishes that services related to manufacturing must be provided from the Republic of Panama to companies that are part of the same economic group. The companies that may apply are those that meet the requirements stipulated in the Law, those that already provide similar services or those that have a License for Multinational Company Headquarters (SEM) and want to expand their services.

The companies that accept and qualify for the EMMA Regime will enjoy certain tax benefits as well as a special labor and immigration regime for their employees. Said companies also have the liberty of installing their operations in any part of the Republic of Panama or choose from one of the pre-established free zones.

You may access a copy of the Law at the following link.

For further information on the subject, please contact Beatriz Cabal at

Complete the form to apply