The performance of photovoltaic panels depends on many factors. One factor involves the light reception angles at the panels in which the intensity of the received solar radiation from the sun at the earth is affected significantly by the diurnal and seasonal movement of the earth. The maximum output of the panels is achieved when the panels are perpendicular to the sun's rays. This research is an empirical financial assessment of the benefit of using a dual-axis sun tracker versus a fixed-flat position, as well as a comparison of the performance of the two panels under such settings. The experiment was conducted using 190 W panels, a manual dual-axis sun tracker, and a data acquisition system, which collected and stored the experimental data. A significant improvement in output was noticed in the tracked panel. The overall average improvement for the entire data collection time interval was 82 %. The financial assessment was performed based on the energy market rate in Texas and the average price and operative expenses of the dual-axis sun trackers. The breakeven point for the dual-axis sun tracking system was found to be "never," 13, and 6 years for 1-, 4-, and 9-panel configurations, respectively, in each system.