The uncertainty about what may govern the future of tourism activity after COVID -19, has brought an academic and professional debate in recent months in Panama and the world, this impossibility of foreseeing what may happen, for the country has a high cost in terms of the ability to design the right policies, or at least more viable, to overcome the current situation of the sector, which is currently immersed in a great fall in its economic and social value due to the pandemic. Likewise, it represents a great risk; that of not being prepared for another event that could be exploited or should be mitigated. In this context, foresight studies have proven to be efficient in integrating efforts to outline these possible futures, on methodological and knowledge bases; this research, of a documentary nature, seeks to highlight the need for Panama to apply this tool in post-COVID-19 tourism, in order to have greater and better bases for decision making. The research corroborated the need to create possible, probable or improbable tourism scenarios for the formulation of public policies in the sector and the usefulness of foresight for this purpose.