PANAMA

With its unique blend of colonial structures and modern skyscrapers, Panama City is an eye-catching and underutilized location in Central America. Considered very safe and easy to navigate with a sophisticated underground metro system, the city also has easy access to the country’s pool of multilingual crew. Filmmakers can take advantage of Panama’s rainforests, beaches and resort towns, and recent productions have included Quantum of Solace, Contraband and James Gunn’s The Suicide Squad.

• Economic return of 25% on qualified productions.

• A foreign production company that must invest at least $500,000 in qualified local expenses in Panamanian territory.

• Requires the international production company, through a local production company, to hire a certified public accountant (CPA) to conduct an audit of financial documents detailing all expenses incurred in the course of film production activities in Panama , to subsequently present your certification for economic return, subject to verification and approval by the General Directorate of Revenue (DGI).