DGI Panama • ISR Jurídico 25% • CAIR 4.67% 🇵🇦
Panama Corporate Income Tax (ISR) Calculator
Estimate corporate income tax obligations for Panamanian corporations (S.A., S. de R.L.) under the standard 25% rate or the CAIR alternative calculation (4.67% of gross revenue for income over $1.5M).
Corporate Tax Assessment
Final ISR Due
$0.00
Net Tax Payable to DGI Traditional 25% Rate
$0.00
25% of Net Profit CAIR Alternative (4.67%)
$0.00
If Revenue > $1.5M Governing Tax Method: Tradicional (Mayor valor)
Dividend Withholding (10% Retencion de Dividendos): $0.00
Effective Corporate Tax Rate: 0.0%
📊 Matriz Comparativa y Liquidacion Estatutaria
| Rubro / Concepto de Ley | Monto Liquidado |
|---|---|
| Impuesto Sobre la Renta (ISR) Definitivo a Pagar | -- |
| Calculo por Metodo Tradicional (25% Utilidad Neta) | -- |
| Calculo Alterno CAIR (1.17% Ingresos Brutos) | -- |
| Tasa Efectiva de Tributacion | -- |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.