Panama’s gaming regulator, the Junta de Control de Juegos (JCJ), has approved the procedure that creates and regulates the Sistema de la Tómbola Fiscal Digital, a prize draw built on electronic invoices and branded as the “Lotería Fiscal Digital”. The Ministry of Economy and Finance (MEF) will run it through its tax office, the Dirección General de Ingresos (DGI), and announced it on October 27, 2026. The first national draw is scheduled for December 29, worth B/.440,000.
How to enter
Individuals can enter by registering e-invoices issued in their own name, either through the free invoicing tool (Facturador Gratuito) or an authorised provider (PAC). They log in to Panamá Conecta and scan the invoice’s QR code. Each valid invoice counts as one digital ticket.
Invoices must carry their unique e-invoice code (CUFE), issuer and buyer details, date, description, amounts, taxes and the QR code. They can be no more than two months older than the draw and must be registered at least 72 hours before the national draw or the first regional or provincial draw. For the December 29 draw, invoices issued between October 29 and December 25, 2026 are eligible.
Draws and prizes
There will be national, regional and provincial draws, with the DGI deciding how many and when. The four regions are: Panamá; Panamá Oeste, Colón and Darién; Bocas del Toro, Chiriquí and Veraguas; and Herrera, Los Santos and Coclé.
| Draw | Prizes | B/.500 | B/.2,500 | B/.5,000 | Total |
|---|---|---|---|---|---|
| National | 200 | 80 | 80 | 40 | B/.440,000 |
| Regional | 50 | 20 | 20 | 10 | B/.110,000 |
| Provincial | 20 | 8 | 8 | 4 | B/.44,000 |
The balboa trades one-to-one with the US dollar. Draws will take place in a live recording studio before a notary and officials from the JCJ, the DGI and the government innovation agency (AIG). Nobody can win twice in the same draw, prizes are paid by ACH transfer, winners have three months to claim, and prizes are exempt from income tax under article 708(g) of the Código Fiscal. Personal data is covered by Ley 81 of 2019.
One key point: the DGI may select non-winning invoices for tax audits.
Legal basis and background
The MEF cites article 3 of Ley 256 of November 26, 2021 as the legal basis. Panamanian media identify the instrument as Resolución 41 of September 22, 2026, published in Gaceta Oficial Digital No. 30642-B on October 26; iGaming.mx has not been able to verify that number or date in the Gaceta.
The paper Lotería Fiscal returned under JCJ Resolución No. 1, published in May 2025, and Resolución No. 40 of March 2026 split it into four regional draws of $110,000 each. According to the MEF, the digital draw is added to the regional lottery without eliminating physical draws, although local media report that November brings the last regional envelope draws of 2026.
What it means for operators and affiliates
There is no commercial opening here. This is a state-run tax incentive, and no source mentions any role for private operators.
The relevance is regulatory: Panama’s gaming regulator, which sits under the MEF, is supervising a tax-collection tool. The audit clause on non-winning invoices makes clear that the main goal is tax compliance, not entertainment.
For those tracking the region, the case shows draw mechanics being used as public policy under a gaming regulator’s oversight. Any comparison with Mexican schemes is our own analysis; no source links this measure to Mexico. It is worth watching whether the MEF confirms the draw calendar and whether the Gaceta confirms the resolution details.
This article is based on public information available at the time of publication. We try to verify the facts, but figures and details may contain errors or change, and iGaming.mx accepts no responsibility for their accuracy. It is not legal, tax or financial advice. Spotted a mistake? Email us.