| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Babita de Perro | city | Panama | Panama | 9.17 | -78.83 | 223 | 0 |
| Bachiller | city | Panama | Panama | 9.12 | -79.48 | 288 | 89933 |
| Bajo de Agua Buena | city | Panama | Panama | 9.12 | -79.60 | 830 | 68359 |
| Bajo de la Pava | city | Panama | Panama | 9.23 | -79.25 | 830 | 7935 |
| Bajo del Piro | city | Panama | Panama | 9.16 | -79.28 | 252 | 34937 |
| Balboa | city | Panama | Panama | 8.95 | -79.57 | 0 | 62999 |
| Balboa Heights | city | Panama | Panama | 8.95 | -79.55 | 6 | 48092 |
| Banda Panama | city | Panama | Panama | 8.97 | -79.53 | 0 | 68030 |
| Bayano | city | Panama | Panama | 9.12 | -79.02 | 164 | 2274 |
| Bayano Arriba | city | Panama | Panama | 9.12 | -79.02 | 164 | 2274 |
| Bella Vista | city | Panama | Panama | 8.97 | -79.53 | 0 | 68030 |
| Benítez | city | Panama | Panama | 9.27 | -79.57 | 380 | 16457 |
| Bermejal | city | Panama | Panama | 9.10 | -79.33 | 62 | 76908 |
| Betania | city | Panama | Panama | 9.02 | -79.53 | 200 | 227435 |
| Boca La Caja | city | Panama | Panama | 8.98 | -79.50 | 0 | 80060 |
| Boca de Canita | city | Panama | Panama | 9.20 | -78.92 | 104 | 0 |
| Boca de Chucantí | city | Panama | Panama | 8.77 | -78.55 | 193 | 564 |
| Boca de Pacora | city | Panama | Panama | 9.02 | -79.28 | 0 | 10938 |
| Boca de Torín | city | Panama | Panama | 9.00 | -79.03 | 75 | 0 |
| Boca del Mamoní | city | Panama | Panama | 9.12 | -79.07 | 91 | 11161 |
| Bonete | city | Panama | Panama | 9.20 | -79.08 | 68 | 24194 |
| Boticario | city | Panama | Panama | 9.17 | -79.08 | 52 | 26842 |
| Brazo de Piriati | city | Panama | Panama | 9.04 | -78.61 | 830 | 0 |
| Brujas | city | Panama | Panama | 8.59 | -78.53 | 6 | 237 |
| Buena Vista | city | Panama | Panama | 9.10 | -79.27 | 95 | 63433 |
| Buena Vista | city | Panama | Panama | 8.98 | -79.03 | 6 | 0 |
| Buena Vista Numero Uno | city | Panama | Panama | 9.17 | -79.41 | 1916 | 33543 |
| Buenos Aires | city | Panama | Panama | 9.30 | -78.87 | 830 | 0 |
| Buenos Aires | city | Panama | Panama | 9.07 | -79.43 | 98 | 187321 |
| Buenos Aires | city | Panama | Panama | 9.24 | -78.82 | 246 | 0 |
| Buenos Aires | city | Panama | Panama | 9.17 | -79.61 | 354 | 61518 |