The law 80 regulates taxation related to investments in the tourism sector provides, in paragraph 2, Article 4 that the new hotel establishments built outside Panama province can benefit from :

• A total tax exemption of importation tax for 5 years for construction materials related to the building and 10 years exemption for furnitures and equipments necessary for hotel operation.

• Total property tax exemption for 15 years.

• Total income taxe exemption on profits related to tourism activity for 15 years.