Do I need to register my Airbnb in Panama?
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.
Key facts
- Who must register: anyone who rents accommodation to tourists for payment, in every province of Panama.
- Legal basis: Decreto Ley 4 de 2008 (creates the ATP and the Registro Nacional de Turismo) and Decreto Ejecutivo 82 de 2008, Art. 57 (mandatory electronic registration).
- The 45-day rule (Ley 80 de 2012, Art. 21) applies only in the District of Panama. It applies in addition to existing law, not as a replacement for it: it adds a restriction there and is not an exemption anywhere else.
- Tax: lodging is taxed at 10% ITBMS (Código Fiscal, Art. 1057-V, parágrafo 6, numeral 3).
- Pending changes: Proyecto de Ley 301 and Proyecto de Ley 713 would change these rules. Neither is law as of 26 October 2026.
The rule: registration with the ATP
Article 57 of Decreto Ejecutivo 82 de 2008 states that all businesses (“empresas”) dedicated to providing tourist services must register electronically. Under Panamanian commercial law, a single person who habitually performs commercial acts for profit is an individual merchant (Código de Comercio, Art. 28). The ATP registration process itself has a separate track for natural persons. Renting to travelers for money is therefore covered, whether the owner is a company or a private individual.
The common misconception: the 45-day rule
Many online answers cite Ley 80 de 2012, Art. 21, which prohibits rentals of less than 45 days in the District of Panama by anyone without a public tourist lodging permit, with ATP fines of B/.5,000 to B/.50,000; the same fines apply to anyone who advertises such rentals by any means, including online. They then conclude that outside Panama City no registration is needed. That conclusion is wrong. Art. 21 is a local restriction for the capital district. The nationwide duty to register comes from Decreto Ejecutivo 82 de 2008, which applies everywhere in the country, including the District of Panama and the interior, such as Boquete, Bocas del Toro and Coronado.
What registration involves
- ATP: inscription as public tourist lodging in the Registro Nacional de Turismo. The ATP lists the requirements for public tourist lodging, including proof of ownership or a lease endorsed by MIVIOT, a certificate of invested capital signed by a certified public accountant, floor plans, and a zoning certificate.
- MICI: an aviso de operación (commercial operating notice), obtained through Panamá Emprende.
- DGI: a RUC (taxpayer number), invoices to guests and monthly ITBMS returns. Lodging is taxed at 10% ITBMS.
- Safety: the property must meet the requirements for public lodging. Municipal and fire-department (Bomberos) inspections follow their own laws.
Pending bills (status as of 26 October 2026)
| Bill | Sponsor | Status | What it would change |
|---|---|---|---|
| Proyecto de Ley 301, “Que regula el arrendamiento turístico de inmuebles” | Dip. Neftalí Zamora | First debate approved 7 Jan 2026; pending second debate in the Pleno | Defines tourist rental as stays of 1 to 90 days. Free, self-service digital ATP registration with no prior ATP inspection. 10% ITBMS. A valid registration number is required to advertise. Exempts tourist rentals from the aviso de operación. Repeals Ley 80 Art. 21. In force 3 months after promulgation. |
| Proyecto de Ley 713 (Cabinet draft 31-26), tourism incentives | ATP and MICI, presented 14 Sep 2026 | Presented to the Assembly; not yet debated | Art. 30: 15% ITBMS on short-term tourist rentals in residential property. Expressly excluded, and kept at 10%: leases for the tenant’s habitual residence, and hotels and other public tourist lodging that are duly registered or authorized. Art. 37 repeals Ley 80 de 2012 as a whole, including Art. 21. |
Many media reports describe Bill 713 as a “15% tax on Airbnb.” This is incorrect. The text of Art. 30 is narrower: a registered tourist lodging stays at 10%, whether it is booked directly or through a platform. The 15% applies to tourist rentals that are not registered.
Frequently asked questions
I only rent one room in my home. Do I need to register?
Yes. Decreto Ejecutivo 82 de 2008 contains no exception based on the number of rooms or the size of the business. If you rent to tourists for payment, the registration duty applies.
Does the 45-day rule apply in Boquete, Bocas del Toro or Coronado?
No. Ley 80 de 2012, Art. 21 applies only in the District of Panama. But registration with the ATP is still required in Boquete, Bocas del Toro, Coronado and every other part of the country.
Is being listed on Airbnb, Booking.com or Vrbo enough?
No. Platforms are intermediaries. A listing does not register you with the ATP, the MICI or the DGI. Under Proyecto de Ley 301, a valid ATP registration number would be required before advertising, but that bill is not yet law.
What does the proposed 15% tax mean for me?
If Proyecto de Ley 713 passes as presented, short-term tourist rentals that are not registered would pay 15% ITBMS. Registered public tourist lodging and leases for the tenant’s habitual residence would stay at 10%, so any host can keep the 10% rate by registering. The extra 5 points address a cost gap: a registered lodging carries bookkeeping, a certified public accountant, electronic invoicing and safety obligations that an unregistered rental avoids. APATEL (Asociación Panameña de Hoteles) estimates these costs at about 5% of revenue and recommended the 15% rate; the ATP says the rate was set after consultations with the hotel sector. Airbnb opposes it and has asked for a single 10% rate for all lodging. Why many reports describe it differently is explained below.
Is the 15% debate a conflict between hotels and Airbnb?
No. The line Art. 30 draws is between registered and unregistered lodging, not between hotels and private rentals. Of the 1,243 lodgings in the ATP registry, only 333 are hotels. The rest are family hostels (427), residenciales (143), cabins (106), bungalows (56) and other small establishments, many of them the kind of accommodation commonly called an “Airbnb”. All of them pay 10%, whether they sell directly or through a platform. Some industry representatives have said that no registry category exists for their activity; the registry’s composition shows that small lodgings of this kind are already registered.
Why do many reports say the 15% applies to all short-term rentals?
Because that is how opponents of the proposal have presented it, and much of the press repeated it. In a televised interview, a representative of a short-term rental management company called a 15% rate for “our activity” unfair compared with the 10% paid by hotels, motels and hostels, without mentioning that registered rentals would also pay 10% (Panamá en Directo, 29 Sep 2026). Coverage of Airbnb’s statement framed it the same way: 15% for short-stay lodging versus 10% for hotels (La Estrella, 30 Sep 2026). El Capital Financiero wrote that Bill 713 sets 15% only for short-term rental platforms (El Capital Financiero, 5 Oct 2026). At least one outlet, Casa Solution, corrected its article on 17 Oct 2026 to state that registered lodging of all categories stays at 10% (Casa Solution).
Who is behind the two bills?
Proyecto de Ley 301 was presented by Dip. Neftalí Zamora. According to AcoModo, a company that by its own account manages more than 100 properties, the bill grew out of a formal approach to the government by AcoModo and other short-term rental operators more than two years earlier (Panamá en Directo, 29 Sep 2026). Airbnb has asked the Assembly to approve it, and Dip. Zamora defends a single 10% rate for all lodging (El Capital Financiero, 5 Oct 2026). Proyecto de Ley 713 was presented by the Executive (MICI and ATP); APATEL recommended its 15% rate.
Will Proyecto de Ley 301 make registration easier?
If approved as its current Texto Único reads, registration would be digital, free and immediate, without a prior ATP inspection, and tourist rentals would no longer need an aviso de operación. Until it is enacted, the current rules apply.
Does a long-term rental need ATP registration?
A lease for the tenant’s habitual residence is a residential lease, governed by Ley 93 de 1973 and registered with MIVIOT. It is not tourist lodging.
How many tourist rentals in Panama are registered?
Far fewer than operate. The ATP estimates that about 13,000 units are offered on Airbnb in Panama (Infobae, 17 Sep 2026), and Dip. Neftalí Zamora speaks of more than 13,000 short-stay rentals operating without a legal framework (La Estrella, 30 Sep 2026). The ATP registry lists 1,243 active lodgings of all types, including 333 hotels (ATP registry as imported by TrustedPanamaStays.com, 25 October 2026).
How can I check whether a rental is registered?
The ATP publishes its registry of active lodgings (“Reporte de Hospedajes Vigentes”) as a PDF. TrustedPanamaStays.com imports this list daily; you can search it by name or province in our directory.
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.
Sources
Primary legal texts
- Decreto Ejecutivo 82 de 23 de diciembre de 2008 (Art. 57) — Gaceta Oficial 26213, 30 Jan 2009
- Decreto Ley 4 de 27 de febrero de 2008 — Gaceta Oficial 25989 (copy: Órgano Judicial)
- Ley 80 de 8 de noviembre de 2012 (Art. 2 and Art. 21) — Gaceta Oficial 27159-A (copy: ATP)
- Proyecto de Ley 713 / anteproyecto 31-26, draft text (Art. 30 and 37) — Autoridad de Turismo de Panamá, Sep 2026
- Proyecto de Ley 301 — Acta del Pleno, 7 Jan 2026 (first-debate report) — Asamblea Nacional
- Proyecto de Ley 301 — Acta del Pleno, 6 Aug 2026 (second-debate agenda) — Asamblea Nacional
- Hospedaje Público Turístico — Autoridad de Turismo de Panamá
- Requisitos de habilitación de hospedaje público turístico — Autoridad de Turismo de Panamá
Press and other sources
- Airbnb rechaza propuesta de impuesto a hospedajes turísticos en Panamá — La Estrella de Panamá, 30 Sep 2026
- Airbnb y otros hospedajes turísticos pagarían un impuesto de 15% en Panamá — Infobae, 17 Sep 2026
- Panamá propone impuesto de 15% a alquileres turísticos tipo Airbnb — Destino Panamá, Sep 2026
- AcoModo explica su posición ante la regulación de hospedajes en Panamá — Panamá en Directo, 29 Sep 2026
- Proyecto de ley sobre Airbnb divide al sector turístico — El Capital Financiero, 5 Oct 2026
- Airbnb Rejects Panama's Proposed 15% Tax on Short-Term Rentals (updated 17 Oct 2026) — Casa Solution