Miramar Towers, Residential high-rise building on Balboa Avenue, Panama City, Panama

Miramar Towers is a residential complex of two 55-story buildings reaching about 168 meters high on Balboa Avenue, each offering apartments with views toward the water. The pair of structures features multiple residential units spread across both towers as part of the city's modern housing stock.

The Miramar Towers were built as a hotel and residential complex of two twin towers, 55 floors and 168 m high, and were once Panama's tallest buildings. In 1996 they ranked first in the country; by 2007 they had dropped to ninth in Panama and 21st in Latin America. Their construction made expansion of Balboa Avenue impossible, a problem later addressed by the Cinta Costera proposal, and environmental groups protested that the towers blocked the previously uninterrupted sea view from Urracá park and the steep Federico Boyd boulevard.

The towers reflect how Panama City transformed architecturally during the 1990s, representing a shift in how the city built residential spaces along its main coastal avenue.

The towers stand on Avenida Balboa at Calle Federico Boyd, on the malecón side, next to the Miramar Intercontinental hotel and a marina built at their base. Their construction made widening Balboa Avenue impossible, so the coastal belt (Cinta Costera) was later proposed in front of the malecón. The complex is residential, so access is for residents and their guests.

The pair marked a turning point when Panama City began building taller residential towers, though their record-breaking status lasted just one year. This brief reign as the city's tallest structures shows how rapidly the skyline was changing during this decade.