What Happened
The Ministry of Economy and Finance (MEF) announced adjustments to the Fiscal Lottery rules for 2026, defining which invoices will be accepted for the next draw and introducing a new regional format. The MEF said invoices issued between March 15 and May 15, 2026, will be valid for participation. Authorities warned that failure to comply with document and envelope requirements could disqualify applicants.
Participation Requirements
To participate, taxpayers must keep their invoices and deliver them in envelopes following the MEF’s specifications. Each invoice must include the taxpayer’s name, ID number, address and email. If this information is not printed on the invoice, it may be handwritten on the back.
Envelopes must contain at least five tax invoices or equivalent documents and only invoices in the name of the participating person will be accepted. The MEF specified envelope conditions: they must be white or manila, letter size or smaller, and free of decorations, drawings, stickers or flashy elements. Only personal information—full name, ID number, address, email and telephone number—may appear on the outside. The MEF also clarified that a person cannot win more than one prize in the same draw.
New Regional Modality and Prizes
The Fiscal Lottery will operate under a regional scheme established by Resolution No. 40 of February 9, 2026, published in the Official Gazette on March 3. The country will be divided into four regions for the draws:
- Region 1: Panama
- Region 2: West Panama, Colón and Darién
- Region 3: Bocas del Toro, Chiriquí and Veraguas
- Region 4: Herrera, Los Santos and Coclé
Each region will award 25 prizes: five prizes of $10,000, ten prizes of $5,000 and ten prizes of $1,000. In total, $110,000 will be distributed across the four regions.
Controls, Oversight and Timing
As part of the process to strengthen tax oversight, 15 additional non-winning envelopes will be drawn before the end of each draw for tax audit purposes. This measure supports the initiative’s objective of combating tax evasion. Although four draws have already been held under the previous scheme, the date of the first draw under the new regional modality has not yet been announced; given the invoice validity period, authorities anticipate the initial regional draws will occur in May, with specific dates to be communicated by region through official channels.
What This Means
The regional format aims to broaden nationwide participation by tailoring draws to different areas of the country while reinforcing document controls to ensure fairness and support tax compliance. Prospective participants should retain invoices from the March 15–May 15 window and follow the MEF’s envelope and documentation rules to avoid disqualification.