In Panama, tipping is not compulsory,  but is good etiquette and supplements the low wages of the employee. If you're happy with your service, it is standard to leave a 10% gratuity.   If you are thrilled with your service, you are welcome to leave more. Some restaurants build in the tip and it is important to check your final bill to know whether the tip(propino) has been added.

 Do not overtip, it will make future customers unhappy, and you are changing an economy.  No tipping to taxi drivers.  10% to waiters  If you are happy with the service and the food, please share that good news!  Just a small praise to a hard working Panamanian goes a long way.