Travelers should produce a COVID-19 negative certificate, which has been taken within 48 hours before their arrival, or should take a COVID-19 test upon arrival.
Panama tourist visa is not required for citizens of New Zealand.
Check with your airline in case you have connecting flights overseas as part of your journey to Panama. It may be the case that countries you pass through en route to your destination may require a separate transit visa. Please refer to visa requirements of the specific country.