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Tourism is a crucial factor in Panama´s economic growth and development. The objective of this article is to provide an international viewpoint on the topic of tax incentives in Panama´s tourism industry. This sector is vital to the country´s economy and employs 285,000 individuals. The State´s strategies aim to encourage the growth of this section and stimulate economic activity. Consequently, the aim of this article is to present an overview of this subject with the intention of raising awareness about its significance. The method used in this article is documentary research, which involves analyzing written material to gain a better understanding of the incentive policies implemented by the state in the past few years. The analysis is based on these documents, allowing for a detailed examination of the policies. In summary, this article concludes that the government has demonstrated its commitment to stimulating the national economy by implementing fiscal incentives.