Airbnb Rejects Proposed “Tourist Tax” on Accommodations.
Airbnb expressed its concern about Bill 713, which proposes to tax short-stay accommodations in Panama with a 15% ITBMS (Transfer Tax on Movable Goods and Services), while hotels maintain a rate of 10%.
“Airbnb supports short-term rentals being taxed. What we do not support is a discriminatory tax whose rate was drafted by the competitor in the sector who will have to pay it, and which the State then turns into law,” said Carlos Muñoz, Director of Public Policy and Communications in Central America.
The executive recalled that the Panamanian Association of Hotels (APATEL) presented a document to the National Assembly in July 2025 proposing to raise the rate to 15%, on the condition that five percentage points be allocated to a tourism fund managed by the Panama Tourism Authority (ATP).
“That phenomenon has a technical name: regulatory capture ,” he warned.
Muñoz stressed that the new tax will affect thousands of small Panamanian entrepreneurs who honestly share their property, charging 50% more than hotels for the same night.
“The hotel industry says the figure is necessary for ‘fair competition,’ but omits that the project grants them exemptions for up to 15 years,” he added.
The executive also questioned the attempt to collect a tax without having resolved the regulation of the sector, recalling that the law still prohibits accommodations of less than 45 nights in the capital, which violates rights such as private property.
Airbnb submitted four recommendations to the Government:
Remove article 30 of project 713 and establish a single 10% ITBMS rate for all types of lodging.
Approve project 301, already discussed with the sector, to regulate short stay accommodations.
Adopt OECD standards to strengthen the oversight of ITBMS.
Create a technical working group with all tourism stakeholders to build inclusive solutions.
“Airbnb reiterates its willingness to engage in dialogue with the ATP, the MICI, the MEF and the Honorable Deputies when they deem it appropriate for a uniform, simple and inclusive regulatory regime for Panama ,” Muñoz emphasized.
