Photovoltaic (PV) devices are one of the most renewable energy sources in demand globally. To harvest the maximum possible energy output from PV panels, it is necessary to orient them in a position where the sunray can fall on them perpendicularly. In this paper, an autonomous dual-axis smart solar tracking system is designed and implemented for positioning PV panels in a way that would make them generate the highest achievable energy output automatically anywhere in the world. The designed tracking system is built based on a mathematical model which is integrated with a microcontroller (µC), a Global Positioning System (GPS), a digital compass, and a gyro orientation sensor. The designed system provides a smart solution to accurately track the sun at a minimum power budget to increase the overall efficiency of PV panels. The suggested model is implemented and tested using 50 W PV panels, and it is empirically tested in the Middle East region of Baghdad, IRAQ. For further evaluation, it is also tested using simulated tracking data collected from three different regions Berlin, Singapore, and Sydney. This was done by selecting a city above the Tropic of Cancer, a city below the Tropic of Capricorn, and a city within the tropical region near the Equator. The obtained results confirmed that the developed system can track the sun in any region around the world, optimizing power consumption by operating the tracker within specific intervals that enables mustering maximum possible power of PV panels while ensuring minimum power consumption by the tracking system. The developed tracking system expended a mere 0.62% to 0.68% of the energy gain made.