Panama Corporate Tax Calculator 2026
25% standard (territorial), 0% foreign-source income.
Panama Corporate Taxation
Panama's territorial tax system means only Panama-source income is subject to corporate income tax at 25%. Foreign-source income is taxed at 0%. New companies may benefit from reduced rates for the first 2 years. Free zones (Colón Free Zone, Ciudad del Saber, SEM) offer additional incentives.
2026 Rates: Standard 25% (Panama-source), 0% (foreign-source).
Panama Corporate Tax Calculator 2026 — 25% Standard
Calculate Panama corporate income tax: 25% standard (territorial), 0% foreign-source income. Free zones available.
Panama applies a territorial tax system. Standard CIT is 25% on Panama-source income. Foreign-source income is taxed at 0%.
Annual ProfitUSD 100,000.00
CIT (25%)USD 25,000.00
Profit After TaxUSD 75,000.0025% rate