不需要！
口说无凭，转载巴拿马驻美国大使馆官网上的原文规定如下：
Those who hold a valid passport with a 3 months validity left and a valid visa from ONE of the following countries: USA, United Kingdom, Canada, Australia or any of the member countries of the European Union, which has been used at least one time to enter these countries, may enter the Republic of Panama regardless of their nationality.
翻译过来就是：持有有效期在3个月以上的任何国家的护照，同时持有下列国家之一的有效签证并且已经最少进入过该国一次：美国、英国、加拿大、澳大利亚、或者欧盟的任何国家，则进入巴拿马不需要签证。
