Tax Lottery in Panama: how it works and what taxpayers need to know

Panama promotes the culture of asking for invoices with a concrete incentive: the Tax Lottery, a program of the Ministry of Economy and Finance (MEF), administered by the General Directorate of Revenue (DGI), which raffles cash prizes among consumers who request their tax invoice when making a purchase. The idea is simple: every invoice you ask for helps to formalize the economy and, at the same time, can make you a winner.

The program was relaunched in 2025 and since 2026 operates under a regional model. Below we explain, based on the DGI’s current regulations, what it is, how to take part step by step, what the prizes are and which requirements you must meet.

What is the Tax Lottery and what is its legal basis?

The Tax Lottery is a public draw through which the State rewards those who demand an invoice for their purchases, as an incentive for formality and the fight against tax evasion. Its legal basis lies in Law 256 of November 26, 2021 —which amended Law 76 of 1976—, and its operation is regulated by executive decree: it was established by Executive Decree 26 of 2025 and, in its current regional edition, by Executive Decree 18 of April 10, 2026. The draws are supervised by the Gaming Control Board.

Because each edition is regulated by decree, the dates, amounts and some requirements may vary from one year to another. That is why you should always confirm the current information on the DGI’s official portal before taking part.

The regional model: how it is organized

Since 2026, the country is divided into four regions and each participant competes within their own, with one draw per region:

How to take part? Step by step

Participation is not automatic: you must gather your invoices and deposit them physically. These are the steps according to the DGI:

1. Request your tax invoice with your details

Always request an invoice issued by a system authorized by the DGI —electronic invoice or fiscal printer— in your name, with your ID number, RUC, resident card or passport. If you did not request it with your details, write your full name and ID number on the back.

2. Gather at least five valid invoices

• Original and legible.
• Issued by a business with authorized invoicing (electronic or fiscal); manual invoices or those from unauthorized systems are not valid.
• With an issue date of up to two months before the draw.
• No minimum purchase amount is required.

3. Prepare the envelope correctly

Each envelope must contain a minimum of five invoices and comply with strict rules; otherwise, it is voided:

• White or manila in color, letter size or smaller.
• Without stamps, drawings, stickers or decorations.
• On the outside, only your personal details: full name, ID number, phone, email and home address.

4. Deposit the envelope in an official ballot box

Take your envelope to one of the ballot boxes set up by the DGI, located at the Provincial Revenue Administrations and at the authorized points announced by the entity. Do it before the ballot-box closing established for your region.

Awards

In the current regional edition, each region distributes a prize pool of B/.110,000 (balboas, at par with the US dollar) among 25 winners, which adds up to B/.440,000 nationwide. The distribution per region is:

Keep in mind that the amounts, the number of draws and the calendar may change in each edition; always check the current figures with the DGI.

Who can take part?

Those who can take part are natural persons over 18 years of age. Legal entities (companies) and public servants of the Gaming Control Board and the General Directorate of Revenue are excluded. In addition, the same person cannot win more than once in the same draw, and the DGI selects additional envelopes for auditing.

Benefits for taxpayers

Beyond the draw, asking for an invoice has advantages for you and for the country:

• The chance to win cash prizes.
• Your purchase is formalized and backed up, which strengthens your rights as a consumer.
• Each invoice you request helps to combat informality and tax evasion.
• Greater tax collection makes it possible to better fund public services, such as health, education and security.

Frequently asked questions

Is participation automatic if I request an invoice with my RUC?

No. Requesting the invoice with your details is the first step, but to take part you must gather at least five valid invoices, place them in an envelope that meets the requirements and deposit it in an official ballot box.

How many invoices do I need and how much must I spend?

You need a minimum of five invoices per envelope and there is no minimum purchase amount: what matters is that they are valid tax invoices.

Which invoices do not count?

Manual invoices or those issued by systems not authorized by the DGI, illegible ones, those that are not originals and those issued more than two months before the draw.

Can my company take part?

No. The Tax Lottery is only for natural persons of legal age; legal entities are excluded.

Where do I deposit the envelopes and how will I know if I win?

The envelopes are deposited in the ballot boxes at the Provincial Revenue Administrations and at the authorized points. If you are a winner, the DGI will contact you directly and will publish the results in its official media.

In summary

The Tax Lottery rewards a good habit: asking for an invoice. Doing so gives you the chance to win and, at the same time, contributes to a more formal and transparent economy. Just remember that participation requires gathering your valid invoices, preparing the envelope properly and depositing it on time in your region.

This content is informational and general in nature; it does not constitute legal or tax advice. The dates, prize amounts and requirements of the Tax Lottery are set in each edition by the MEF and the DGI and may vary. Always confirm the current information through the official channels of the General Directorate of Revenue.