Panama’s DGI has announced updates to the e-Tax 2.0 system, introducing revised declaration forms and new guidance for corporate taxpayers and special economic sectors. 

Panama’s tax authority (DGI) announced on 8 January 2026 several updates to the e-Tax 2.0 system, including the release of new versions of declaration forms.

A new section has been added to Form F2 (Corporate Income Tax), which now includes:

  • F2 V10: Entrepreneurial Societies – Micro-entrepreneurs
  • Micro-aid F2 Entrepreneurship Sector V2 (updated on 30 October)
  • F2 V10 Instruction Manual for the Entrepreneurship Sector V1

Additionally, Form 18 V8 has been updated to cover the Panama Pacific, Free Zone, and Free Trade Zone sectors, with revised micro-help guides for each.