Short, sourced answers about the law on tourist rentals in Panama
Each page answers one question about short-term and tourist rentals in Panama in a few sentences, then gives the legal basis, the exact articles and the primary sources. Pages are checked against the official texts and updated when the law or a bill changes.
Yes. Since 2008, every business that provides tourism services in Panama, regardless of size, must register electronically with the Autoridad de Turismo de Panamá (ATP) (Decreto Ejecutivo 82 de 2008, Art. 57). Renting a room, apartment or house to tourists for money on a regular basis is a commercial activity, and the law makes no exception for small rentals or private individuals. A listing on Airbnb or any other platform is not a registration.
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This page explains the law in general terms. We are not lawyers; for your specific case, consult a lawyer or certified public accountant familiar with Panama's tourism and tax rules.