Here are the Valid Invoices Required to Participate in the Next 2026 Fiscal Lottery Draw
Pictured below, Tax Lottery ballot boxes at Albrook Mall. A change in the rules and several key requirements will determine who will be able to participate and who will be excluded from the Tax Lottery.
The Ministry of Economy and Finance (MEF) adjusted the rules of the Fiscal Lottery for this year 2026 and defined which invoices will be accepted to participate in the next draw, amid a change towards a regional model that modifies the way in which taxpayers will be able to opt for the prizes. With this new scheme, the authorities seek to broaden participation nationwide, but they also warn that failure to comply with certain requirements —especially regarding the delivery of invoices and the type of envelope used— could disqualify applicants.
Valid Invoices and Participation Period
According to the Ministry of Economy and Finance (MEF), all invoices issued between March 15 and May 15, 2026, will be valid. These must be kept by taxpayers for later delivery in envelopes, following the established rules. Each invoice must include the taxpayer’s name and ID number, address and email; if this information is not printed, it can be manually written on the back of the document. Specific draw dates will be announced by region, so authorities recommended that participants stay tuned to official channels.
New Regional Modality
Likewise, it was reported that the Fiscal Lottery will now operate under a regional scheme, created by Resolution No. 40 of February 9, 2026, published in the Official Gazette on March 3. With this format, each region will have its own draw and prizes. The country will be divided into four regions for the draws:
- Region 1: Panama
- Region 2: West Panama, Colon and Darien
- Region 3: Bocas del Toro, Chiriquí and Veraguas
- Region 4: Herrera, Los Santos and Coclé
Awards by Region
Each region will award 25 prizes, distributed as follows:
- 5 prizes of $10,000
- 10 prizes of $5,000
- 10 prizes of $1,000
In total, $110,000 will be distributed.
The envelopes for the Fiscal Lottery are placed in a pool and then selected at random.
Key Rules for Participation
One of the most important aspects—and one that can exclude participants—is compliance with the delivery requirements. Each envelope must include:
- A minimum of five tax invoices or equivalent documents.
- Invoices in the name of the participating person.
In addition, the envelopes must meet specific conditions:
- To be white or Manila.
- Letter size or smaller.
- Without decorations, drawings, stickers or flashy elements.
On the outside, only personal information is allowed: full name, ID number (or equivalent document), address, email address, and telephone number. The MEF also clarified that a person cannot win more than one prize in the same draw.
Controls and Oversight
As part of the process, before the end of each draw, 15 additional non-winning envelopes will be drawn for tax audit purposes, reinforcing 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 this new regional modality has not yet been announced, although it is anticipated that it will be in May given the date of the valid invoices.
