diff --git a/src/Countries/Panama.php b/src/Countries/Panama.php
new file mode 100644
index 000000000..04f3c54d8
--- /dev/null
+++ b/src/Countries/Panama.php
@@ -0,0 +1,93 @@
+<?php
+
+namespace Spatie\Holidays\Countries;
+
+use Carbon\CarbonImmutable;
+
+class Panama extends Country
+{
+    public function countryCode(): string
+    {
+        return 'pa';
+    }
+
+    /*
+     * Source: https://www.telemetro.com/nacionales/calendario-feriados-panama-2024-todos-los-dias-no-laborables-y-festivos-n5953115
+     */
+    protected function allHolidays(int $year): array
+    {
+        $fixedHolidays = [
+            'Año Nuevo' => '01-01',
+            'Día de los Mártires' => '01-09',
+            'Día del Trabajador' => '05-01',
+            'Separación de Panamá de Colombia' => '11-03',
+            'Día de los Símbolos Patrios' => '11-04',
+            'Día de Consolidación de la Separación de Panamá con Colombia en Colón' => '11-05',
+            'Grito de la Independencia' => '11-10',
+            'Independencia de Panamá de España' => '11-28',
+            'Día de las Madres' => '12-08',
+            'Día de los Caídos por la invasión de Estados Unidos a Panamá' => '12-20',
+            'Navidad' => '12-25',
+        ];
+
+        return array_merge(
+            $fixedHolidays,
+            $this->variableHolidays($year),
+            $this->calculateBridgeDays($fixedHolidays, $year),
+        );
+    }
+
+    /** @return array<string, CarbonImmutable> */
+    protected function variableHolidays(int $year): array
+    {
+        $easter = $this->easter($year);
+
+        return [
+            'Carnaval (Día 1)' => $easter->subDays(50),
+            'Carnaval (Día 2)' => $easter->subDays(49),
+            'Carnaval (Día 3)' => $easter->subDays(48),
+            'Carnaval (Día 4)' => $easter->subDays(47),
+            'Jueves Santo' => $easter->subDays(3),
+            'Viernes Santo' => $easter->subDays(2),
+            'Sábado de Gloria' => $easter->subDays(1),
+        ];
+    }
+
+    /**
+     * Calculate bridge days for holidays that fall on a Sunday.
+     * In Panama, these are called "puentes"
+     *
+     * Source: https://www.telemetro.com/nacionales/calendario-dias-libres-panama-este-2023-n5825178
+     *
+     * Spanish:
+     * "Según el artículo 47 del código de trabajo un día es considerado puente cuando la fecha
+     * establecida para una celebración nacional coincida con un día domingo, el lunes siguiente
+     * se habilitará como día de descanso semanal obligatorio"
+     *
+     * English Translation:
+     * "According to article 47 of the labor code, a day is considered a bridge when the date
+     *  established for a national celebration to coincide with a Sunday, the following Monday
+     *  will be enabled as a mandatory weekly rest day"
+     *
+     * @param array<string, string> $fixedHolidays Array of holidays in the format ['holiday name' => 'mm-dd']
+     * @param int $year The year for which to calculate the holidays
+     * @return array<string, CarbonImmutable>
+     */
+    protected function calculateBridgeDays(array $fixedHolidays, int $year): array
+    {
+        $holidays = [];
+
+        foreach ($fixedHolidays as $name => $date) {
+            $holiday = CarbonImmutable::createFromFormat('Y-m-d', "{$year}-{$date}");
+
+            if ($holiday !== false) {
+                $holidays[$name] = $holiday;
+                if ($holiday->isSunday()) {
+                    $holidays[$name . ' (Puente)'] = $holiday->addDay();
+                }
+            }
+        }
+
+        return $holidays;
+    }
+}
diff --git a/tests/.pest/snapshots/Countries/PanamaTest/it_can_calculate_panama_holidays.snap b/tests/.pest/snapshots/Countries/PanamaTest/it_can_calculate_panama_holidays.snap
new file mode 100644
index 000000000..cbe9ce887
--- /dev/null
+++ b/tests/.pest/snapshots/Countries/PanamaTest/it_can_calculate_panama_holidays.snap
@@ -0,0 +1,86 @@
+[
+    {
+        "name": "A\u00f1o Nuevo",
+        "date": "2024-01-01"
+    },
+    {
+        "name": "D\u00eda de los M\u00e1rtires",
+        "date": "2024-01-09"
+    },
+    {
+        "name": "Carnaval (D\u00eda 1)",
+        "date": "2024-02-10"
+    },
+    {
+        "name": "Carnaval (D\u00eda 2)",
+        "date": "2024-02-11"
+    },
+    {
+        "name": "Carnaval (D\u00eda 3)",
+        "date": "2024-02-12"
+    },
+    {
+        "name": "Carnaval (D\u00eda 4)",
+        "date": "2024-02-13"
+    },
+    {
+        "name": "Jueves Santo",
+        "date": "2024-03-28"
+    },
+    {
+        "name": "Viernes Santo",
+        "date": "2024-03-29"
+    },
+    {
+        "name": "S\u00e1bado de Gloria",
+        "date": "2024-03-30"
+    },
+    {
+        "name": "D\u00eda del Trabajador",
+        "date": "2024-05-01"
+    },
+    {
+        "name": "Separaci\u00f3n de Panam\u00e1 de Colombia",
+        "date": "2024-11-03"
+    },
+    {
+        "name": "D\u00eda de los S\u00edmbolos Patrios",
+        "date": "2024-11-04"
+    },
+    {
+        "name": "Separaci\u00f3n de Panam\u00e1 de Colombia (Puente)",
+        "date": "2024-11-04"
+    },
+    {
+        "name": "D\u00eda de Consolidaci\u00f3n de la Separaci\u00f3n de Panam\u00e1 con Colombia en Col\u00f3n",
+        "date": "2024-11-05"
+    },
+    {
+        "name": "Grito de la Independencia",
+        "date": "2024-11-10"
+    },
+    {
+        "name": "Grito de la Independencia (Puente)",
+        "date": "2024-11-11"
+    },
+    {
+        "name": "Independencia de Panam\u00e1 de Espa\u00f1a",
+        "date": "2024-11-28"
+    },
+    {
+        "name": "D\u00eda de las Madres",
+        "date": "2024-12-08"
+    },
+    {
+        "name": "D\u00eda de las Madres (Puente)",
+        "date": "2024-12-09"
+    },
+    {
+        "name": "D\u00eda de los Ca\u00eddos por la invasi\u00f3n de Estados Unidos a Panam\u00e1",
+        "date": "2024-12-20"
+    },
+    {
+        "name": "Navidad",
+        "date": "2024-12-25"
+    }
+]
\ No newline at end of file
diff --git a/tests/Countries/PanamaTest.php b/tests/Countries/PanamaTest.php
new file mode 100644
index 000000000..f848a26f2
--- /dev/null
+++ b/tests/Countries/PanamaTest.php
@@ -0,0 +1,18 @@
+<?php
+
+namespace Spatie\Holidays\Tests\Countries;
+
+use Carbon\CarbonImmutable;
+use Spatie\Holidays\Holidays;
+
+it('can calculate panama holidays', function () {
+    CarbonImmutable::setTestNowAndTimezone('2024-01-01');
+
+    $holidays = Holidays::for(country: 'pa')->get();
+
+    expect($holidays)
+        ->toBeArray()
+        ->not()->toBeEmpty();
+
+    expect(formatDates($holidays))->toMatchSnapshot();
+});