Panama is a land of stunning beaches, heavy development and an exceptionally high standard of living. Growth in Panama has been enormous in terms of both international property investment and the strength of the property market as a whole, though at the same time property values have been relatively flat for some time. Large-scale developments are sprouting up all over the country in some of Panama’s more prestigious regions and all are earning the attention of foreign investors. Buying restrictions are minor and cover only the islands and any areas within 10km of Panama’s borders – the rest of the country is fully open to foreign buyers. Taxes are high but buying costs are low, so on the whole things balance out to a genuinely appealing investment prospect.