Panama Personal Income Tax (ISR) — Self-Employed & PayrollBuilt by Michael Cutajar and the OpenAccountants team Use for Panama income tax (ISR) questions: the territorial rule and foreign-source income, the individual tax table, personal deductions and their limits, who must file, the declaración jurada and estimated tax, educational insurance for the self-employed, and, at summary level, the corporate rate, CAIR, dividend tax, Aviso de Operación tax, payments abroad and penalties. Sourced to the DGI.