Panama Personal income tax (ISR personas naturales)
Panama Personal income tax (ISR personas naturales) run from 0% to 25% across 3 bands, cited to Código Fiscal, art. 700 (texto según Ley 8 de 15 de marzo de 2010, G.O. 26489-A); tabla oficial DGI-MEF 'Tarifa', in force since 1 Jan 2010. Last checked against the official source on 5 Oct 2026.
Official source: Código Fiscal, art. 700 (texto según Ley 8 de 15 de marzo de 2010, G.O. 26489-A); tabla oficial DGI-MEF · Last checked 2026-10-05 · source fingerprint
Progressive annual income tax bands for resident natural persons on net taxable income, Código Fiscal art. 700.
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curl -H "X-Free-Sample: 1" https://latamref.dev/v1/br/income-taxBrazil is this brand's free sample country: every Brazil series answers without payment, same JSON shape and citations as the paid call.
Panama, as JSON
curl -i https://latamref.dev/v1/pa/income-tax
# 402 Payment Required + x402 quote; pay it with x402-fetch, x402-axios or any x402 client
# History: https://latamref.dev/v1/pa/income-tax/history?from=2020-01-01
# Provenance: https://latamref.dev/provenance/pa/income-tax| Current value | 0–25% across 3 bands |
|---|---|
| In force from | 2010-01-01 |
| Official source | Código Fiscal, art. 700 (texto según Ley 8 de 15 de marzo de 2010, G.O. 26489-A); tabla oficial DGI-MEF 'Tarifa' |
| Last verified | 2026-10-05 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Statutory 3-band table verified digit-for-digit on the DGI 'Tarifa' page on 2026-07-20: up to B/.11,000 -> 0%; over B/.11,000 up to B/.50,000 -> 15% on the excess over 11,000; over B/.50,000 -> B/.5,850 (tax on the first 50,000) plus 25% on the excess. Bands set by Ley 8 de 15 de marzo de 2010 (applicable from tax year 2010) and unchanged since - thresholds are NOT indexed. Territorial system: only Panama-source income is taxed; salaries also bear a separate educational-insurance levy and CSS social-security contributions not included here. Non-residents: withholding applying the same art. 700 rates on 50%-remittance rules for services - out of scope of this band table.
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Other Panama series: Monetary policy rate · ITBMS (VAT) standard rate · VAT registration threshold · Minimum wage (lowest general statutory floor) · National public holidays · CPI inflation (year-over-year) · Corporate income tax (ISR personas jurídicas) · Withholding tax rates · Statutory legal interest (interés legal) · Statutory social-insurance contributions
The same figure elsewhere: Paraguay · Peru · Trinidad and Tobago · Uruguay · Argentina · all 22