Skip to content

Glossary · Taxes

Preferential interest regime (interés preferencial)

Definition

The preferential interest regime is Panama's state program that subsidizes part of the mortgage rate on new-home purchases below certain price caps, during the loan's first years. The brackets, caps, and validity are set by law and change periodically.

In practice

It's the historical engine of mid-segment new housing in Panama and explains part of the sales velocity in that range. For this glossary's reader — a premium or foreign buyer — its relevance is usually indirect: the regime's price caps sit below typical premium product, and the full benefit is designed for residents. Before counting on it in any calculation, verify the current bracket and your eligibility with the bank: it's among the most frequently reformed rules.

General information, not legal or tax advice. Every transaction is confirmed with an attorney and accountant.

Term reviewed as of July 2026 · Vaca Group Real Estate, Lic. PN 5904