Statutory corporate income tax rate in Panama

Panama: Statutory corporate income tax rate was 25 in 2018. ▼ Falling

Latest (2018)
25
Change on year
unchanged
World rank
30th
of 91 countries
All-time high
30
in 2000
All-time low
25
in 2011
Years of data
19
2000–2018

Statutory corporate income tax rate in Panama, 2000–2018

01020302000200920182000: 302001: 302002: 302003: 302004: 302005: 302006: 302007: 302008: 302009: 302010: 27.52011: 252012: 252013: 252014: 252015: 252016: 252017: 252018: 25

Source: Our World in Data.

Analysis

In 2018, statutory corporate income tax rate in Panama stood at 25. That is the lowest value across all 19 years on record.

That represents a change of down 16.7% over ten years.

Over the whole period, statutory corporate income tax rate in Panama peaked at 30 in 2000 and was at its lowest, 25, in 2011.

Panama ranks 30th of 91 countries on this measure, in the middle of the range.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in Panama, year by year

Annual values for Statutory corporate income tax rate in Panama, 2000 to 2018.
Year Value Change
2000 30
2001 30 +0.0%
2002 30 +0.0%
2003 30 +0.0%
2004 30 +0.0%
2005 30 +0.0%
2006 30 +0.0%
2007 30 +0.0%
2008 30 +0.0%
2009 30 +0.0%
2010 27.5 -8.3%
2011 25 -9.1%
2012 25 +0.0%
2013 25 +0.0%
2014 25 +0.0%
2015 25 +0.0%
2016 25 +0.0%
2017 25 +0.0%
2018 25 +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 30 30 30 10
2010s 25.28 25 27.5 9

Countries ranked near Panama

  1. 27 Canada 26.8 compare
  2. 28 Luxembourg 26.01 compare
  3. 29 United States of America 25.84 compare
  4. 30 Austria 25 compare
  5. 30 Barbados 25 compare
  6. 30 Chile 25 compare
  7. 30 China 25 compare
  8. 30 Côte d'Ivoire 25 compare
  9. 30 Indonesia 25 compare
  10. 30 Jamaica 25 compare
  11. 30 Liberia 25 compare
  12. 30 Netherlands 25 compare
  13. 30 Spain 25 compare
  14. 30 Uruguay 25 compare

See the full ranking of 93 places →

More economy & growth data for Panama

All data for Panama →

Frequently asked questions

What is statutory corporate income tax rate in Panama?
Statutory corporate income tax rate in Panama was 25 in 2018, according to Our World in Data.
What is the highest statutory corporate income tax rate recorded in Panama?
The highest recorded value was 30 in 2000.
What is the lowest statutory corporate income tax rate recorded in Panama?
The lowest recorded value was 25 in 2011.
How does Panama rank for statutory corporate income tax rate?
Panama ranks 30th out of 91 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in Panama?
Over the last ten years it is down 16.7%. The long-run trend across the full record is falling.
Where does this Panama data come from?
The figures come from Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in Panama. Statizoid, drawing on Our World in Data. Retrieved 26 August 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/panama/

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About this data

Indicator
Statutory corporate income tax rate
Source
Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed