Tax Info
Enter Dynamic PageGeneral CIT Rate
25
CIT Return Due Date
Three months after the end of the fiscal year.
CIT Payment Due Date
Tax payments must be made within three months after the end of the respective accounting period.
CIT Estimated Payment Due Date
6 months, 9 months, and 12 months after the end of the tax year.
Resident Withholding Tax (Dividend/Interest/Royalty)
5, 10 - 20/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty)
5, 10 - 20/12.5/12.5
General VAT Rate
7
General Capital Gain Tax Rate
Return on investment sees Panama Company tax summary.
Composite Effective Average Tax Rate
23.33%
Composite Effective Marginal Tax Rate
18.47%
Administrative Regions
1 - Bocas del Toro Province
10 - Panamá Oeste Province
2 - Coclé Province
3 - Colón Province
4 - Chiriquí Province
5 - Darién Province
6 - Herrera Province
7 - Los Santos Province
8 - Panamá Province
9 - Veraguas Province
EM - Emberá-Wounaan Comarca
KY - Guna Yala
NB - Ngöbe-Buglé Comarca
