Panama · Income Tax

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.