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Departure Tax - there is a slight sting in the tail as Roatan bids you 'see you soon' with a 38USD levvy and no its never included in your flight ticket.

Sales tax is 12% on goods purchased this is called ISV and is regular on most anything. 

For tourism related goods like rooms and restaurant bills then this rises by a further 4% for Tourist Tax making 16% as you will see listed on most websites and your receipts.

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