LAW 80, NOVEMBER 2012

INCENTIVES

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.

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