Panama Personal Income Tax (ISR)
Asked about Panama personal income tax (ISR — Impuesto sobre la Renta) for individuals, self-employed persons, or payroll.
What this covers — Panama, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Panama Personal Income Tax (ISR) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Panama accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Panama to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Panama →Depends on
About
Use this skill whenever asked about Panama personal income tax (ISR — Impuesto sobre la Renta) for individuals, self-employed persons, or payroll. Trigger on phrases like "how much income tax do I pay in Panama", "Panama ISR", "declaración jurada de rentas", "income tax return Panama", "allowable deductions Panama", "CSS contributions", "Caja de Seguro Social", "seguro educativo", "territorial taxation", "Panama-source income", "self-employed CSS Law 462", "décimo tercer mes", "estimated tax instalments", "DGI filing", "non-resident withholding Panama", or any question about filing or computing personal income tax or social security for an individual or self-employed client in Panama. Also trigger when classifying a Panamanian bank statement, computing CSS/educational-insurance payroll deductions, or advising on the 15 March filing deadline. This skill covers the progressive ISR brackets, personal deductions, CSS + educational insurance under Law 462 of 2025, filing deadlines, estimated tax, penalties, minimum wage, and the territorial source rule. ALWAYS read this skill before touching any Panama income tax work.
The full rule
The complete, step-by-step rules for Panama Personal Income Tax (ISR) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Panama tax skills
Other Panama computations in the OpenAccountants library.