WorldTax CompareAll Comparisons

United States vs Panama
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇺🇸 United States
vs
🇵🇦 Panama
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10–37%
TCJA provisions extended; no sunset
No change
0–25%
Territorial system; no plans to change
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
0–11%
No federal sales tax; state avg ~6–9%
No change
7%
7% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
21%
Federal flat; proposals to raise to 28% stalled
No change
25%
25% standard; Panama removed from grey lists
No change

Capital Gains Tax

Capital Gains Tax
0–20%
+ 3.8% NIIT; thresholds inflation-adjusted
No change
10%
10% CGT maintained
No change

Social Security & Payroll

Social Security / Payroll
~15.3%
SS wage base ~$180,000 est. 2026
No change
~22.1%
CSS pension reform implementation
No change
State, Regional & Local Taxes

🇺🇸 United StatesState & Local Taxes

The U.S. has 50 states each setting their own income tax (0%–13.3%). California tops at 13.3%, while Texas, Florida, and Nevada levy no state income tax. NYC adds its own income tax (up to 3.876%). Sales taxes vary from 0% (Oregon) to over 11% combined. Property taxes are primarily local. Some states like Washington have introduced capital gains levies.

🇵🇦 PanamaMunicipal & Corregimiento Taxes

Panama's 10 provinces and 81 districts have municipalities that levy commercial licence fees (Tasa Unica), property tax (impuesto de inmuebles at 0%–2.1%), and service fees. Panama City has the highest commercial licence fees. Panama uses a territorial tax system — income earned outside Panama is not taxed. This has made Panama a significant financial and trading hub. The Colón Free Zone is the world's second largest free trade zone. Panama is working to exit FATF grey lists and improve tax transparency.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

United States vs Panama: Key Tax Differences (2026)

💰 Income Tax: 🇺🇸 United States has a higher top income tax rate (10–37% vs 0–25%). 🇵🇦 Panama is more favourable for high earners.

🛒 VAT/Sales Tax: United States has a higher consumption tax (0–11% vs 7%).

🏢 Corporate Tax: 🇺🇸 United States offers a lower corporate rate (21% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇵🇦 Panama taxes investment gains at a lower rate (10% vs 20%), benefiting investors.

Related Comparisons

🇺🇸 United States vs 🇦🇷 ArgentinaTax comparison🇺🇸 United States vs 🇦🇺 AustraliaTax comparison🇺🇸 United States vs 🇦🇹 AustriaTax comparison🇺🇸 United States vs 🇧🇭 BahrainTax comparison🇺🇸 United States vs 🇧🇪 BelgiumTax comparison🇺🇸 United States vs 🇧🇷 BrazilTax comparison🇺🇸 United States vs 🇧🇬 BulgariaTax comparison🇺🇸 United States vs 🇨🇦 CanadaTax comparison🇺🇸 United States vs 🇨🇱 ChileTax comparison🇺🇸 United States vs 🇨🇳 ChinaTax comparison🇺🇸 United States vs 🇨🇴 ColombiaTax comparison🇺🇸 United States vs 🇭🇷 CroatiaTax comparison
All 🇺🇸 United States comparisons →All 🇵🇦 Panama comparisons →