In Panama tipping is a question of rewarding good service rather than an obligation. Restaurant bills don't include gratuities; adding 10% is customary. Bellhops and maids expect tips only in more expensive hotels, and $1-$2 per bag is the norm. You should also give a tip of up to $10 per day to tour guides. Rounding up taxi fares is a way of showing your appreciation to the driver, but it's not expected.
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