During July–October and December–February, you are guaranteed to see huge whales around the Las Perlas archipelago. The most popular spots to see the whales here are Taboga, Otok, Bona and Cohiba. Though you can see dolphins and bottlenoses, a humpback whale is totally the star of the show.
If you decide to visit Panama at this time of year you may even hear them sing during their mating period. Generally, watching whales in Panama is a unique and unforgettable opportunity as these species are unfortunately under extinction.