| Value | Category |
|---|---|
| 0111 | Cultivation of cereals (except rice and corn), vegetables and oilseeds |
| 0112 | Cultivation of rice |
| 0113 | Cultivation of vegetables, roots and tubers |
| 0114 | Cultivation of sugarcane |
| 0117 | Cultivation of corn |
| 0119 | Cultivation of other non-perennial crops |
| 0122 | Cultivation of tropical and subtropical fruits |
| 0126 | Cultivation of oleaginous fruits |
| 0127 | Cultivation of beverage products |
| 0130 | Plant propagation |
| 0141 | Breeding of cattle and buffalo |
| 0142 | Breeding of horses and other equines |
| 0145 | Breeding of pigs |
| 0146 | Breeding of poultry and production of subproducts |
| 0149 | Breeding of other animals |
| 0150 | Mixed farming |
| 0161 | Support activities for crop and post-harvest |
| 0162 | Support activities for livestock |
| 0210 | Forestry and other activities related to forestry |
| 0220 | Logging |
| 0240 | Support services for forestry |
| 0311 | Oceanic and coastal marine fisheries |
| 0321 | Maritime aquaculture |
| 0322 | Freshwater aquaculture |
| 0499 | Other agriculture, forestry and fisheries |
| 0510 | Mining and agglomeration of hard coal |
| 0520 | Mining and agglomeration of lignite |
| 0729 | Mining of other non-ferrous metal ores |
| 0810 | Quarrying of stone, sand and clay |
| 0893 | Extraction of salt |
| 0899 | Other mining and quarrying activities, not elsewhere mentioned |
| 1010 | Processing and preserving of meat |
| 1020 | Processing and preserving of fish, crustaceans and mollusks |
| 1030 | Processing and preserving of fruit and vegetables |
| 1040 | Manufacture of oils and fats of vegetable and animal |
| 1050 | Manufacture of dairy products |
| 1061 | Manufacture of grain mill products |
| 1071 | Manufacture of bakery products |
| 1072 | Preparation of sugar |
| 1079 | Manufacture of other food products, not elsewhere mentioned |
| 1080 | Manufacture of prepared animal feeds |
| 1101 | Distilling, rectifying and blending of spirits |
| 1103 | Manufacture of malt liquors (beer and malt) |
| 1104 | Manufacture of soft drinks; production of mineral waters and bottled water |
| 1313 | Finishing of textiles (Printed) |
| 1399 | Manufacture of other textiles, not elsewhere mentioned |
| 1411 | Manufacture of garments, except fur garments |
| 1430 | Manufacture of knit or crochet garments (knitting needle) |
| 1520 | Shoemaking |
| 1610 | Sawmilling and brushing of wood |
| 1622 | Manufacture of joinery and carpentry for buildings and constructions |
| 1629 | Manufacture of products of wood, manufacture of articles of cork, straw and plaiting materials |
| 1702 | Manufacture of paper, corrugated board and packaging paper and board |
| 1709 | Manufacture of other articles of paper and paperboard |
| 1811 | Printing (newspapers, magazines, etc.) |
| 1812 | Services related to printing |
| 2011 | Manufacture of basic chemicals |
| 2022 | Manufacture of paints, varnishes and similar coatings, printing ink and mastics |
| 2023 | Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations candles |
| 2029 | Manufacture of other chemical products, not elsewhere mentioned |
| 2100 | Manufacture of pharmaceuticals, medicinal chemicals and botanical products |
| 2220 | Manufacture of plastic products |
| 2310 | Manufacture of glass and glass products |
| 2392 | Manufacture of clay materials for construction |
| 2393 | Manufacture of other porcelain and ceramic products |
| 2394 | Manufacture of cement, lime and plaster |
| 2395 | Manufacture of articles of concrete, cement, plaster and panalit |
| 2410 | Manufacture of basic iron and steel products |
| 2511 | Manufacture of structural metal products (welding) |
| 2591 | Forging, pressing, stamping and roll forming of metal; powder metallurgy. |
| 2599 | Manufacture of other metallic products, not elsewhere mentioned |
| 3011 | Building of ships and floating structures |
| 3100 | Manufacture of furniture and mattresses (upholstery) |
| 3212 | Manufacture of imitation jewelery and related articles |
| 3290 | Other manufacturing, not elsewhere mentioned |
| 3312 | Repair and maintenance of machinery and equipment |
| 3314 | Repair and maintenance of electrical equipment |
| 3315 | Repair and maintenance of transport equipment, except motor vehicles |
| 3319 | Repair of other type of equipment |
| 3320 | Installation of industrial machinery and equipment |
| 3510 | Generation, transmission and distribution of electricity |
| 3530 | Supply of steam, air conditioning and production of ice |
| 3600 | Water collection, treatment and supply of water |
| 3700 | Sewerage |
| 3811 | Collection of non-hazardous waste (garbage) |
| 3830 | Processing and recovery of materials |
| 3900 | Sanitation activities and other waste management services |
| 4100 | Construction of builidings |
| 4210 | Construction of roads and railways |
| 4220 | Construction of of public service projects |
| 4290 | Construction of other civil engineering projects |
| 4312 | Preparion of the land |
| 4321 | Electrical installations |
| 4322 | Plumbing and installation of heating and air conditioning |
| 4329 | Other type of installations for construction |
| 4330 | Completion and finishing of buildings |
| 4390 | Other specialized construction activities |
| 4510 | Wholesale on a fee or contract basis in tax-free zones |
| 4530 | Wholesale of food, beverages and snuff in tax-free zones |
| 4541 | Wholesale of textiles, clothing and footwear accessories tax-free zones |
| 4542 | Wholesale of household goods in tax-free zones |
| 4543 | Wholesale of jewelry, watches and fine fantasy tax-free zones |
| 4549 | Wholesale of other personal and consumer products in various tax-free zones |
| 4555 | Wholesale of parts and accessories of motor vehicles in tax-free zones |
| 4563 | Wholesale of construction materials, hardware, equipment and materials for plumbing and heating in tax-free zones |
| 4590 | Wholesale of other products in tax-free zones |
| 4610 | Wholesale on a fee or contract basis |
| 4620 | Wholesale of agricultural raw materials and live animals |
| 4630 | Wholesale of food, beverages and snuff |
| 4641 | Wholesale of textiles, clothing and accessories, andfootwear |
| 4642 | Wholesale of household goods |
| 4643 | Wholesale of jewelry, watches and fine fantasy |
| 4649 | Wholesale of other personal and various consumer products |
| 4651 | Wholesale of computers, computer peripheral equipment and software |
| 4652 | Wholesale of electronic and telecommunications equipment and parts and pieces |
| 4653 | Wholesale of machinery, agricultural equipment, their parts and accessories |
| 4654 | Wholesale of motor vehicles |
| 4655 | Wholesale of parts and accessories of motor vehicles |
| 4659 | Wholesale of other machinery and equipment |
| 4661 | Wholesale of solid, liquid and gaseous fuels and related products |
| 4663 | Wholesale of construction materials, hardware, equipment and plumbing and heating materials |
| 4669 | Wholesale of garbage, waste and other products, not elsewhere mentioned |
| 4690 | Wholesale of other non-specialized products |
| 4711 | Retail sales in non-specialized stores with assortment composed mostly of food, beverages and snuff |
| 4719 | Retail sales of other goods in non-specialized stores (department stores or sections) |
| 4721 | Retail sales of food in specialized stores |
| 4722 | Retail sales of beverages in specialized stores |
| 4730 | Retail sales of motor vehicle fuel |
| 4731 | Retail sales of automotive vehicles |
| 4732 | Maintenance and repair of motor vehicles |
| 4733 | Retail sales of parts and accessories of motor vehicles |
| 4734 | Retail sales of motorcycles, their parts and accessories, maintenance and repair |
| 4741 | Retail sale of computers, peripheral units, software and telecommunications equipment |
| 4742 | Retail sale of audio and video equipment in specialized stores |
| 4751 | Retail sale of textiles in specialized stores |
| 4752 | Retail sales of hardware, paints and glass in specialized stores |
| 4753 | Retail sale of carpets, wall and floor coverings in specialized stores |
| 4759 | Retail sales of appliances, furniture, and household equipment in specialized stores use |
| 4761 | Retail sales of books, newspapers and stationery, office supplies and equipment in specialized stores |
| 4763 | Retail sale of sports goods in specialized stores |
| 4771 | Retail sales of textiles, clothing, footwear and leather goods in specialized stores |
| 4772 | Retail sales of pharmaceutical, medical, orthopedic, cosmetic and toilet articles in specialized stores |
| 4773 | Other retail sales in specialized stores (eyewear) |
| 4774 | Retail sales at stores of used goods (non-food) |
| 4775 | Retail sales of watches, jewelry and fine costume |
| 4781 | Retail sales of food, beverages and tobacco products in market stalls |
| 4782 | Retail sales of textiles, clothing, footwear and other goods in market stalls (street vendors) |
| 4789 | Retail sales of lottery and newspaper in market stalls |
| 4791 | Retail sales via mail order or online |
| 4799 | Other retail sales not done in stores and market stalls, not elsewhere mentioned |
| 4841 | Retail sales of textiles, clothing, footwear and accessories in tax-free zones |
| 4849 | Retail sales of other personal and consumer products in various tax-free zones |
| 4899 | Other retail sales |
| 4921 | Land passenger transport in urban, suburban or metropolitan areas |
| 4922 | Other passenger land transport |
| 4923 | Freight transport by road |
| 4924 | Freight transport by road in tax-free zones |
| 4930 | Pipeline transport |
| 5011 | Sea and coastal transport of passengers |
| 5012 | Sea and coastal transport cargo |
| 5110 | Passenger transport by air |
| 5120 | Freight transport by air |
| 5211 | Warehousing and storage |
| 5221 | Secondary service activities by land transport |
| 5222 | Secondary service activities for water transport |
| 5223 | Secondary service activities for air transportation |
| 5224 | Cargo handling |
| 5225 | Cargo handling in tax-free zones |
| 5226 | Panama Canal Authority (ACP) |
| 5227 | Activities of other transport agencies conducted in tax-free zones |
| 5229 | Other complementary activities for transportation services |
| 5310 | Mailing |
| 5320 | Courier service |
| 5399 | Other transportation, storage and delivery |
| 5510 | Temporary accommodation activities |
| 5611 | Restaurants |
| 5612 | Preparation and sale of food in the streets and makeshift stalls |
| 5629 | Other food service activities |
| 5631 | Activities related to beverage service |
| 5632 | Preparation and sale of beverages in public and makeshift stalls |
| 5813 | Publishing of newspapers, journals and magazines |
| 5914 | Picture projection activities (cinemas) |
| 6010 | Radio broadcasting |
| 6021 | TV broadcasting |
| 6022 | Programming and activities of production and broadcasting |
| 6110 | Wired telecommunications activities |
| 6120 | Wireless telecommunications activities |
| 6130 | Satellite telecommunications activities |
| 6190 | Other telecommunications activities |
| 6201 | Computer programming activities |
| 6202 | Consulting activities, computer and media management activities computerized |
| 6209 | Other activities of information technology and computer service, n |
| 6399 | Other information services, not elsewhere mentioned |
| 6419 | Other monetary intermediation (National Bank of Panama) |
| 6492 | Other types of credit (pawnshops, financial) |
| 6499 | Other financial activities, except insurance and pension funding |
| 6511 | Life insurance |
| 6512 | General insurance |
| 6611 | Administration of financial markets |
| 6619 | Other activities auxiliary to financial service activities |
| 6621 | Assessment of risk and damage |
| 6622 | Activities of insurance agents and brokers |
| 6699 | Other financial and insurance actitvities |
| 6810 | Real estate activities with own or leased property |
| 6821 | Real estate activities on a fee or contract basis |
| 6822 | Real estate activities on a fee or contract basis in tax-free zones |
| 6910 | Legal activities |
| 6921 | Accounting, bookkeeping and auditing, tax advice |
| 7021 | Activities of business administration and business management consulting |
| 7110 | Architectural and engineering activities and related technical consultancy activities |
| 7210 | Research and experimental development on natural sciences and engineering |
| 7310 | Advertising |
| 7320 | Market research and public opinion polling |
| 7410 | Specialized design activities |
| 7420 | Photographic activities |
| 7490 | Other professional, scientific and technical, not elsewhere mentioned |
| 7500 | Veterinary activities |
| 7710 | Rental of motor vehicles without a driver |
| 7722 | Rental of video tapes and disks |
| 7729 | Rental of other personal and household goods, not elsewhere mentioned |
| 7731 | Rental of other machinery, equipment without operators and tangible goods |
| 7810 | Activities of agencies dedicated to the placement of employees |
| 7830 | Other activities related to the provision of human resources |
| 7911 | Activities of travel agencies |
| 7912 | Activities of tourism operators |
| 7990 | Other travel booking services and related activities |
| 8010 | Private security activities |
| 8020 | Activities of security systems service |
| 8110 | Activities for facilities support |
| 8121 | General cleaning of buildings |
| 8129 | Other activities of building and industrial cleaning (spraying) |
| 8130 | Maintenance activities and care of landscapes (gardens, parks) |
| 8211 | Combined activities for office administrative services |
| 8219 | Photocopying, document preparation and other specialized office support |
| 8220 | Activities of call centers |
| 8230 | Organization of conventions and trade shows |
| 8291 | Activities of collection agencies and credit bureaus |
| 8292 | Activities of bottiling and packaging |
| 8299 | Other service activities of business support, not elsewhere mentioned |
| 8411 | Activities of public administration in general |
| 8412 | Regulation of the activities of agencies that provide health, educational, cultural and other social services, excluding social security services |
| 8413 | Regulation and facilitation of economic activities |
| 8421 | Foreign affairs |
| 8423 | Activities related to keeping public order and security |
| 8430 | Activities related to compulsory social security plans |
| 8510 | Pre-primary and primary education |
| 8521 | Secondary education |
| 8522 | Secondary education for technical and vocational training |
| 8530 | Higher education |
| 8541 | Sports and recreation education |
| 8542 | Cultural education |
| 8549 | Other education activities, not elsewhere mentioned |
| 8610 | Activities of hospitals |
| 8620 | Medical and dental practice activities |
| 8690 | Other activities related to human health (clinical laboratories) |
| 8710 | Installations of residences providing nursing care |
| 8790 | Other residential care institutions |
| 8890 | Other social work activities without accommodation, not elsewhere mentioned |
| 9000 | Activities of art, entertainment and creativity |
| 9101 | Activities of libraries and archives |
| 9103 | Activities of botanical gardens, zoos and nature parks |
| 9200 | Gambling and betting activities |
| 9311 | Management of sports facilities |
| 9312 | Activities of sports clubs |
| 9319 | Other sport activities |
| 9329 | Other amusement and recreation activities, not elsewhere mentioned |
| 9411 | Activities of businesses and employers |
| 9491 | Activities of religious organizations |
| 9492 | Activities of political organizations |
| 9499 | Activities of other organizations, not elsewhere mentioned (civic clubs) |
| 9511 | Repair and maintenance of computers and peripheral equipment |
| 9512 | Repair and maintenance of communication equipment |
| 9521 | Repair and maintenance of electrical appliances |
| 9522 | Repair and maintenance of household appliances, home and garden equipment |
| 9523 | Repair and maintenance of footwear and leather goods |
| 9524 | Repair and maintenance of furniture and home accessories |
| 9529 | Repair and maintenance of other personal and household goods, not elsewhere mentioned |
| 9601 | Washing, drying and cleaning of textile and fur products |
| 9602 | Hairdressing and other beauty treatment activities |
| 9603 | Funerals and related activities |
| 9609 | Other service activities, not elsewhere mentioned |
| 9700 | Activities of households as employers of domestic workers |
| 9910 | Extraterritorial organizations and organisms |
| 9990 | Other activities, response suppressed |
| 9995 | Undeclared or not clearly defined activities |
| 9999 | NIU (not in universe) |
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