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The objective of the research is to demonstrate the effects of the COVID-19 health pandemic on microenterprises in Panama. The methodological process includes the use of the Input – Output Tables 46 x 46 of the year 2019 of the Republic of Panama to estimate the effects of COVID-19 with the data of the VI National Economic Census provided by the National Institute of Statistics and Census (NISC). The results show the loss of 6,061 microenterprise economic agents, and consequently jobs, income, purchases and expenses, that is, 4,520; $.910 million and $.845 million dollars respectively in the Panamanian economy. The contribution of this research is to have important information for institutions dedicated to the promotion of these units, in the case of Panama, for the AMPYME, as well as for local governments, researchers, academics, etc., to use the IOT's as an innovative method and to open the way to research, manifesting structural and technological change.