FODOR'S GO LIST 2015
The top 25 places we think should be on every traveler's radar this year.More
Panama has a value-added sales tax (IVA) of 7%, which is usually included in the displayed price. No tax-refund scheme exists for visitors. Hotels also have a 10% tax. Visitors departing by air are charged an exit tax of $40, though this is usually included in your ticket.