# Tourism Investment Incentives

> Tax incentives for tourism projects in Panama including import tax exemption for construction materials, equipment and furniture, and income tax exemption for up to 15 years.

[Canonical page](https://investpanama.biz/en/incentives/tourism-incentive)

Panama offers special incentives for tourism investment through the Law of Incentives for the Promotion of Tourism Activity. It includes exemption from import taxes for construction materials, equipment and furniture, as well as income tax exemption for periods of up to 15 years depending on the type and location of the project.

_The information provided is for guidance only. Consult with the Panama Tourism Authority (ATP) and legal advisors for specific details of your project._