| Year | 2024 |
| Country | Panamá |
| Variable (Code) | Progressive in time land tax (most populouso city) (DF-1-02) |
| Methodological note | Land/urban property tax penalty for cases in which there is no construction or use of the urban property, subject to a progressive rate over time. |
| Source | Revisión de investigación anterior. |
| Note | Aún no se ha dado la necesaria legislación nacional o reforma constitucional que habilite un verdadero impuesto a los solares vacantes. |
| Date | 2024 |