In Panama tipping is not compulsory as such but it is manners and it supplements the low wages of the employee. If your happy with your service then 10% is appropriate. Most people usually leave 15% if they know the tips are going direct to the employee. Some restaurants build in the tip in your final bill so be aware of this. Some restaurants also do not give each employee their tip rather they pool it and distribute it amongst all employees at the end of the night or shift or week.

Remember Panamanians earn a lot less than you do. This is still 3rd world when it comes to wages. They work long hours for very little.

Remember also, people are quick to point out fault but slow to comment on great service. If you are happy with the service and the food comment on it. Just a small praise to a hard working Panamanian goes a long way. They will remember you ! Also, use your manners and smile and say please ( Por Favor) and thank you (Gracias). Learn some Spanish remember it is their country and they speak Spanish not English. If you are respectful in Panama it will carry you a long way.