Revenue Statistics in Latin America and the Caribbean 2025 was jointly produced by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB). This publication benefited from the financial support of the Spanish Agency for International Development Cooperation (AECID) in the framework of the activities aimed at improving fiscal systems in Latin America and the Caribbean (LAC). It also received financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Sweden, Switzerland and the United Kingdom.
The staff from these organisations with responsibility for producing the publication were: Emmanuelle Modica of the OECD Centre for Tax Policy and Administration, under the supervision of the Director, Manal Corwin, the Deputy Director, Ben Dickinson, the Head of the Tax Policy and Statistics Division, Kurt Van Dender, and the Head of the Tax Data and Statistical Analysis Unit, Alexander Pick; Jingjing Xia and René Orozco of the OECD Development Centre, under the supervision of the Director, Ragnheiður Elín Árnadóttir, the Deputy Director, Federico Bonaglia, and the Head of the Latin America and the Caribbean Unit, Sebastian Nieto Parra; Michael Hanni and Dalmiro Morán of the Economic Development Division of UN-ECLAC, under the supervision of Noel Pérez Benítez, Officer in Charge of the Economic Development Division; Julio Alberto López from the CIAT Tax Studies and Research Directorate, under the supervision of the Director, Santiago Díaz de Sarralde; and Alberto Barreix, Principal Technical Leader in Fiscal Economics at the IDB under the supervision of Ubaldo González de Frutos, Sector Lead Specialist in Tax Administration. Michael Hanni of UN-ECLAC authored the special feature on fiscal revenues from non-renewable natural resources in Latin America and the Caribbean (Chapter 3). The authors would also like to thank Daniel Titelman, former Director of ECLAC’s Economic Division, for his support to this publication.
The authors would like to thank other staff at the Centre for Tax Policy and Administration for their invaluable support in producing the 2025 edition of this publication. Karena Garnier carried out the typesetting of the publication while Natalie Lagorce designed the new cover. Michael Sharratt provided invaluable assistance with the databases, website and other dissemination tools. Nicolas Miranda provided precious help in checking the Spanish translation. Eduardo Jiménez provided key inputs on the VAT reform in Brazil. The authors would like to thank Bopha Chhun from the Environment Directorate, who provided environmentally related revenue statistics.
Finally, the OECD Centre for Tax Policy and Administration and the OECD Development Centre would like to thank colleagues working in national entities, with whom we have consulted regularly in preparing this report. In particular, we are grateful to Eduardo Rodriguez from the Ministry of Finance of Argentina; Fidelia Raulina Pérez Castillo and Mariam Ortiz from the Dominican Republic’s Finance Ministry; Marina E. Echegoyén de Espinal, Joaquin Alberto Montano Ochoa and Humberto Barrera Salinas from the Ministry of Finance of El Salvador; David Fernando Pineda Pinto from the Revenue Administration Service and Kervin Andre Sánchez Valle and Santos Ariel Rodriguez from the Secretary of Finances in Honduras; Princess Scott from Jamaica’s Tax Administration and Customs agencies; Emma Isaza from Panama’s Finance Ministry; and Sanchez Vecorena Jorge Luis, Villena Guzman Pilar Denisse and Jara Acosta Gustavo from SUNAT (National Superintendence of Customs and Tax Administration), and Óscar Gustavo Núñez Del Arco Mendoza and Jorge Rivera Calderón from Peru’s Ministry of Economy and Finance.