Effective tax rates - Corporate tax statistics — Effective average in Panama

Panama: Effective tax rates - Corporate tax statistics — Effective average was 20.25 Percentage of taxable income in 2025. ▬ Flat

Latest (2025)
20.25 Percentage of taxable income
Change on year
up 2.6%
World rank
66th
of 99 countries
All-time high
20.98 Percentage of taxable income
in 2017
All-time low
19.17 Percentage of taxable income
in 2020
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in Panama, 2017–2025

051015202017202120252017: 21 Percentage of taxable income2018: 20.3 Percentage of taxable income2019: 19.6 Percentage of taxable income2020: 19.2 Percentage of taxable income2021: 19.2 Percentage of taxable income2022: 19.5 Percentage of taxable income2023: 19.7 Percentage of taxable income2024: 19.7 Percentage of taxable income2025: 20.2 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for effective tax rates - corporate tax statistics — effective average in Panama is 20.25 Percentage of taxable income, measured in 2025.

That represents a change of up 2.6% on the previous year and down 3.5% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective average in Panama peaked at 20.98 Percentage of taxable income in 2017 and was at its lowest, 19.17 Percentage of taxable income, in 2020.

Panama ranks 66th of 99 countries on this measure, in the middle of the range.

Effective tax rates - Corporate tax statistics — Effective average in Panama, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in Panama, 2017 to 2025.
Year Percentage of taxable income Change
2017 20.98 Percentage of taxable income
2018 20.33 Percentage of taxable income -3.1%
2019 19.64 Percentage of taxable income -3.4%
2020 19.17 Percentage of taxable income -2.4%
2021 19.21 Percentage of taxable income +0.2%
2022 19.46 Percentage of taxable income +1.3%
2023 19.7 Percentage of taxable income +1.2%
2024 19.74 Percentage of taxable income +0.2%
2025 20.25 Percentage of taxable income +2.6%

Averages by decade

DecadeAverage LowestHighest Years
2010s 20.32 Percentage of taxable income 19.64 Percentage of taxable income 20.98 Percentage of taxable income 3
2020s 19.59 Percentage of taxable income 19.17 Percentage of taxable income 20.25 Percentage of taxable income 6

Countries ranked near Panama

  1. 63 United Kingdom of Great Britain and Northern Ireland 21.52 Percentage of taxable income compare
  2. 64 Slovenia 21.04 Percentage of taxable income compare
  3. 65 Ukraine 20.64 Percentage of taxable income compare
  4. 67 Tunisia 20.11 Percentage of taxable income compare
  5. 68 Latvia 19.09 Percentage of taxable income compare
  6. 69 Switzerland 19 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Panama

All data for Panama →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in Panama?
Effective tax rates - corporate tax statistics — effective average in Panama was 20.25 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective average recorded in Panama?
The highest recorded value was 20.98 Percentage of taxable income in 2017.
What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Panama?
The lowest recorded value was 19.17 Percentage of taxable income in 2020.
How does Panama rank for effective tax rates - corporate tax statistics — effective average?
Panama ranks 66th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in Panama?
Over the last ten years it is down 3.5%. The long-run trend across the full record is flat.
Where does this Panama data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in Panama. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 07 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/panama/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.