Tropical forest soils are known to emit large amounts of reactive nitrogen oxide compounds, often referred to collectively as NO y (NO y = NO + NO 2 + HNO 3 + organic nitrates). Plants are known to assimilate and emit NO y and it is therefore likely that plant canopies affect the atmospheric concentration of reactive nitrogen compounds by assimilating or emitting some fraction of the soil-emitted NO y . It is crucial to understand the magnitude of the canopy effects and the primary environmental and physiological controls over NO y exchange in order to accurately quantify regional NO y inventories and parameterize models of tropospheric photochemistry. In this study we focused on nitrogen dioxide (NO 2 ), which is the component of NO y that most directly catalyzes the chemistry of O 3 dynamics, one of the most abundant oxidative species in the troposphere, and which has been reported as the NO y species that is most readily exchanged between plants and the atmosphere. Leaf chamber measurements of NO 2 flux were measured in 25 tree species growing in a wet tropical forest in the Republic of Panama. NO 2 was emitted to the atmosphere at ambient NO 2 concentrations below 0.53-1.60 ppbv (the NO 2 compensation point) depending on species, with the highest rate of emission being 50 pmol m -2 s -1 at <0.1 ppbv. NO 2 was assimilated by leaves at ambient NO 2 concentrations above the compensation point, with the maximum observed uptake rate being 1,550 pmol m -2 s -1 at 5 ppbv. No seasonal variation in leaf NO 2 flux was observed in this study and leaf emission and uptake appeared to be primarily controlled by leaf nitrogen and stomatal conductance, respectively. When scaled to the entire canopy, soil NO emission rates to the atmosphere were estimated to be maximally altered ±19% by the overlying canopy.