Exit Tax When Exiting Panama by Foot?

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There is no tax to pay at the Costa Rica border. The "Exit Tax" you've heard of only applies to those who are flying out of the country, and is officially called the "Airport Tax".

Source: I traveled from Panama to Costa Rica in 2010.

Also: http://www.iatatravelcentre.com/PA-Panama-customs-currency-airport-tax-regulations-details.htm

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