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🇵🇦 Panama Tax Guide 2026
Income tax brackets, social contributions for Panama in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.dgi.gob.pa
Key Facts — 2026
- →Territorial system: Panama-source income taxed; foreign salary often exempt for qualifying individuals.
- →Friendly Dollar economy; many expats use Panama City as a hub.
- →Specific exemptions depend on immigration and local-source definitions.
Top Rate
25%
Taxation Basis
Territorial
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.