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Nationwide

Panama
Restricted
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Nationwide Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes — ATP tourism/lodging license; short stays restricted to authorized operators
Tax RateITBMS (VAT) generally applies; proposed STR-specific 15% under Bill 35 (pending)
Minimum Stay45-day minimum for non-licensed rentals (Law 80 of 2012)
PenaltiesFines roughly $5,000–$50,000 for non-compliant operation/advertising
Primary Residence RequiredNo
Browse all 4 STR regulations in Panama →

Nationwide Airbnb & Vacation Rental Regulation Overview

Nationwide Short-Term Rental Regulations Overview

Short-term rentals in Nationwide are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — ATP tourism/lodging license; short stays restricted to authorized operators.

Tax Requirements for Airbnb Hosts in Nationwide

Short-term rental operators in Nationwide should be aware of these tax obligations: ITBMS (VAT) generally applies; proposed STR-specific 15% under Bill 35 (pending). Yes — business registration (Aviso de Operación) and tax declaration.

Hosting Rules and Restrictions in Nationwide

Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Minimum stay: 45-day minimum for non-licensed rentals (Law 80 of 2012).

Zoning and Location Requirements in Nationwide

Zoning considerations for short-term rentals in Nationwide: MIVIOT urban-zoning certificate required; varies by area.

Penalties for Non-Compliance in Nationwide

Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Fines roughly $5,000–$50,000 for non-compliant operation/advertising.

Platform Obligations in Nationwide

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: No formal platform regime yet; many listings operate in a grey area.

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes — ATP tourism/lodging license; short stays restricted to authorized operators
Tax Registration
Yes — business registration (Aviso de Operación) and tax declaration
Primary Residence Rule
No
Tax Rate
ITBMS (VAT) generally applies; proposed STR-specific 15% under Bill 35 (pending)
Zoning Restrictions
MIVIOT urban-zoning certificate required; varies by area
Minimum Stay
45-day minimum for non-licensed rentals (Law 80 of 2012)
Platform Obligations
No formal platform regime yet; many listings operate in a grey area
Compliance Notes
Stays under 45 days legal only via ATP-authorized hotel operators (Law 80); zoning + fire/safety codes apply
Effective Date
Law 80 of 2012 (in force); Bill 35 pending (2025)
Key Notes
~13,000 Airbnbs operate nationally despite restrictions; Bill 35 would legalize and tax STRs
Penalties
Fines roughly $5,000–$50,000 for non-compliant operation/advertising
Additional Context
Regulation evolving; rural/beach areas less restricted than Panama City
Sources
https://inguat.gob.gt/registro-de-empresas-turisticas/
Law 80 of 2012
Prime Solutions Tax & Legal
Casco View Life
FRAPAN-Invest
Coastal Panama
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in Nationwide?

Airbnb and short-term rentals are legal in Nationwide but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Stays under 45 days legal only via ATP-authorized hotel operators (Law 80); zoning + fire/safety codes apply

Do you need a permit for Airbnb in Nationwide?

Yes. Nationwide requires the following for short-term rental operation: Yes — ATP tourism/lodging license; short stays restricted to authorized operators.

What taxes apply to short-term rentals in Nationwide?

Short-term rental hosts in Nationwide are subject to the following tax obligations: ITBMS (VAT) generally applies; proposed STR-specific 15% under Bill 35 (pending).

What are the penalties for illegal Airbnb hosting in Nationwide?

Hosts who operate without proper permits in Nationwide may face enforcement. Fines roughly $5,000–$50,000 for non-compliant operation/advertising.

What are the key STR compliance requirements in Nationwide?

~13,000 Airbnbs operate nationally despite restrictions; Bill 35 would legalize and tax STRs

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