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Revenue Statistics
in Latin America
and the Caribbean
2021Revenue Statistics in Latin America and the Caribbean
Revenue Statistics in Latin America and the Caribbean is an annual publication providing
accurate, harmonised and internationally comparable data on tax revenues that can
be accessed online free of charge. It is a key contribution to the goal of improving
domestic resource mobilisation, which supports the Sustainable Development Goals
(SDGs). Revenue Statistics
in Latin America
and the Caribbean
The publication is produced jointly by the OECD Centre for Tax Policy and 1990-2019
Estadísticas
Administration, the OECD Development Centre, the United Nations Economic tributarias
Commission for Latin America and the Caribbean (UN-ECLAC), the Inter-American en América Latina
y el Caribe
Centre of Tax Administrations (CIAT) and the Inter-American Development Bank 1990-2019
(IDB) and with the support of the European Union Regional Facility for Development
in Transition for Latin America and the Caribbean. 2021
The tenth edition of Revenue Statistics in Latin America and the Caribbean, published
in April 2021, provides data from 1990 to 2019 for 27 countries (three of which are OECD members): Antigua and
Barbuda, Argentina, the Bahamas, Barbados, Belize, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, the Dominican
Republic, Ecuador, El Salvador, Guatemala, Guyana, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru,
Saint Lucia, Trinidad and Tobago, Uruguay and Venezuela. It allows comparison with OECD, African, Asian and
Pacific economies presented in other publications in the Revenue Statistics series. It also presents an average for
participating countries which is compared with the OECD average. On 15 May 2020, the OECD Council invited Costa
Rica to become a Member. At the time of preparation of this publication, the deposit of Costa Rica’s instrument
of accession to the OECD Convention was pending and therefore Costa Rica does not appear in the list of OECD
Members and is not included in the OECD averages reported.
Definitions and classifications
Revenue Statistics in Latin America and the Caribbean follows the OECD tax classification, whereby taxes are defined as
compulsory, unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government
are not normally in proportion to their payments. Compulsory social security contributions paid to general government are classified
as taxes.
Taxes are classified according to their base. The six main categories are: taxes on income and profits; social security contributions;
payroll and workforce taxes; property taxes; goods and services taxes and other taxes.
Further information on definitions and classifications is available in the Interpretative Guide:
www.oecd.org/tax/tax-policy/oecd-classification-taxes-interpretative-guide.pdf.
The publication is available at https://oe.cd/RevStatsLatam
This document, as well as any data and map included herein, are without prejudice
to the status of or sovereignty over any territory, to the delimitation of international
frontiers and boundaries and to the name of any territory, city or area.
© OECD/UNITED NATIONS/CIAT/IDB 2021REVENUE STATISTICS IN LATIN AMERICA AND THE CARIBBEAN
Key results
TAX-TO-GDP RATIOS FOR 2019
In 2019, the average tax-to-GDP ratio in the LAC region was 22.9%. The LAC average represents the unweighted
average of 26 Latin American and Caribbean countries included in this publication, but excludes Venezuela due to
data availability issues.
Across the LAC region, tax-to-GDP ratios ranged from 13.1% in Guatemala to 42.0% in Cuba in 2019, with all LAC
countries other than Cuba recording ratios below the OECD average of 33.8%. Between 2018 and 2019, the average
LAC tax-to-GDP ratio increased by 0.3 percentage points despite a slowdown in economic growth in the region in
2019 (0.1% GDP growth) and social unrest in several Latin American countries.
At a sub-regional level, the tax-to-GDP ratio of the Caribbean registered the largest increase between 2018 and 2019
compared to the other two sub-regions, at 0.8 percentage points, reaching 24.9% in 2019. A number of Caribbean
countries have undertaken reforms that contributed to recent increases in the tax-to-GDP ratio, and the Caribbean
economy grew more than the rest of the region in 2019 (0.7% compared to 0.1%). The average tax-to-GDP ratio in
Central America and Mexico increased by 0.2 percentage points to 21.3% of GDP between 2018 and 2019, while the
ratio in South America decreased by 0.1 percentage points to 22.9% of GDP.
Figure 1. Tax-to-GDP ratios (total tax revenue as % of GDP) in LAC countries, 2019
Cuba 42.0
OECD average 33.8
Barbados 33.1
Brazil 33.1
Belize 32.4
Uruguay 29.0
Argentina 28.6
Jamaica 28.6
Nicaragua 25.9
Bolivia 24.7
Trinidad & Tobago 23.7
Costa Rica 23.6
Guyana 23.2
LAC average 22.9
Honduras 21.9
Saint Lucia 21.1
El Salvador 20.8
Chile 20.7
Ecuador 20.1
Colombia 19.7
Bahamas 18.7
Antigua & Barbuda 18.2
Peru 16.6
Mexico 16.5
Panama 14.1 Central America and Mexico
Paraguay 13.9 South America
Dominican Republic 13.5
Caribbean
Guatemala 13.1
% 0 5 10 15 20 25 30 35 40 45
Note: The classification of countries into the different sub-regions follows ECLAC’s classification and is based on the spoken language of countries. The “Caribbean” includes
the English-speaking countries of the region and Guyana, and “Central America and Mexico” covers Spanish-speaking countries including the Dominican Republic and Cuba.
Source: OECD/ECLAC/CIAT/IDB (2021), Revenue Statistics in Latin America and the Caribbean 2021, https://oe.cd/RevStatsLatam
Cuba 42.0
© OECD/UNITED NATIONS/CIAT/IDB 2021
Promedio OCDE 33.8
1
Barbados 33.1REVENUE STATISTICS IN LATIN AMERICA AND THE CARIBBEAN
Across the LAC region, 14 countries reported an increase in their tax-to-GDP ratio in 2019, while 12 countries recorded
a decrease. The largest increases between 2018 and 2019 occurred in Nicaragua (2.7 percentage points), Belize
(2.2 percentage points) and the Bahamas (2.1 percentage points). In Nicaragua, the increases followed revenue-raising
measures in 2019 (mainly increases in income tax and social security contribution rates, as well as rates on imports
of specific goods). The Bahamas recorded increases in value-added tax (VAT) revenues and property taxes as a result
of tax reforms that increased the standard VAT rate and stamp duties. The only other increase of 1.0 percentage
point or more between 2018 and 2019 occurred in Guyana. By contrast, there were no declines of more than
1.0 percentage point between 2018 and 2019. The largest declines were in Antigua and Barbuda (0.8 percentage points)
and Panama (0.7 percentage points), in both cases due to a weaker economic environment as well as challenges in tax
administration and collection in Antigua and Barbuda.
Figure 2. Changes in tax-to-GDP ratios in LAC countries by main tax heading between 2018 and 2019
p.p. change
1000 Taxes on income, profits and capital gains 2000 Social security contributions
3.0
5111 Value added taxes Other taxes on goods and services Other taxes
2.5 Total tax revenue
2.0
1.5
1.0
0.5
0.0
-0.5
-1.0
-1.5
-2.0
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Source: OECD/ECLAC/CIAT/IDB (2021), Revenue Statistics in Latin America and the Caribbean 2021, https://oe.cd/RevStatsLatam
TAX-TO-GDP RATIOS SINCE 1990
Between 1990 and 2019, the average tax-to-GDP ratio in LAC countries rose by more than 7 percentage points, from
15.7% to 22.9%, bringing it closer to the OECD average: the difference against the OECD average tax-to-GDP ratio
decreased from 15.4 percentage points in 1990 to 10.9 percentage points in 2019. The main drivers of the increase
in theporcentuales
Puntos LAC region del PIB were VAT and taxes on income and profits, which increased respectively
1000 Impuestos by 3.8
sobre la renta, and 3.0
las utilidades y laspercentage
ganancias de capital
3.0 2000 Contribuciones a la seguridad social 5111 Impuestos sobre el valor agregado
points.
Otros impuestos sobre los bienes y servicios Otros impuestos
2.5 Total de ingresos tributarios
On average, South America recorded the strongest growth between 1990 and 2019, with an increase of 9.2 percentage
2.0
points. South America recorded a strong increase in its tax-to-GDP ratio during the 1990s and has been higher
than
1.5 the LAC average since 2000. Since 2015, South America’s tax-to-GDP ratio has been declining towards the LAC
average.
1.0
Between 1990 and 2019, the Caribbean’s average tax-to-GDP ratio was consistently higher than the LAC
average. Over the same period, the average tax-to-GDP ratio of Central America and Mexico increased gradually but
0.5
remained below the average for the LAC region.
0.0
-0.5
-1.0
-1.5
2 © OECD/UNITED NATIONS/CIAT/IDB 2021
-2.0
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a
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liv
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aiREVENUE STATISTICS IN LATIN AMERICA AND THE CARIBBEAN
Figure 3. Tax-to-GDP ratios, LAC and OECD averages, 1990-2019
% Differences (OECD-LAC) in tax-to-GDP ratios (p.p) LAC average OECD average
40
35
30
25
20
15
10
5
0
90
91
92
93
94
98
99
00
01
02
03
04
08
09
10
11
12
13
14
15
16
18
19
05
06
95
96
97
07
17
19
19
19
19
19
19
19
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
19
19
19
20
20
Source: OECD/ECLAC/CIAT/IDB (2021), Revenue Statistics in Latin America and the Caribbean 2021, https://oe.cd/RevStatsLatam
TAX STRUCTURES Figure 4. Average tax structure (as % of total tax revenue)
in the LAC region and the OECD area
In 2019, the LAC average tax mix was highly reliant on %
revenues from taxes on goods and services, which made 100
8.0 6.1 7.2
up about half of total tax revenues (49.8%) compared with 8.7
a third in the OECD (32.7% in 2018, the latest year available 90
% the OECD).Diferencia
for (OCDE-ALC)
VAT revenues wereen la principal
the recaudaciónsource
tributaria como porcentaje del PIB (p.p) Promedio ALC 12.3 OCDE
Promedio
40 16.3 22.0
of these revenues in the LAC region in 2019, on average 80
accounting for 27.7% of total tax revenues.
35
70 42.2 20.4
The LAC region received 27.0% of tax revenues from taxes 16.9
30
on income and profits in 2019.The LAC region is more 60
reliant on revenues from corporate income tax (CIT) than 27.7
25
OECD countries and significantly less reliant on personal 50
21.5 25.7
income tax (PIT). In 2019, CIT and PIT revenues accounted
20
for 15.8% and 9.2% of total tax revenues on average, 15.5
40
compared with 10.0% and 23.5% in the OECD (2018
15 17.1
figures). Similarly, the average share of social security
30
contributions in total tax revenues was 17.1% in the LAC 14.0
10
region, well below the OECD average of 25.7% (2018 figure).
20 37.2
34.3
5
Environmentally related tax revenues (ERTRs) amounted to 27.0
10 19.7
1.2% of GDP on average in 2019 in the 25 LAC countries for
0
which data is available, below the OECD average of 2.1%
90
91
92
93
94
98
99
00
01
02
03
04
08
09
10
11
12
13
14
15
16
18
19
05
06
95
96
97
07
17
19
19
19
19
19
19
19
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
19
19
19
20
20
(5.7% of total tax revenues in the LAC region compared to 0
LAC OECD LAC OECD
6.4% in the OECD in 2019). Approximately two-thirds of (1990) (1990) (2019) (2018)
ERTRs in the LAC region are derived from taxes on energy, 1000 Taxes on income, profits and capital gains 2000 Social security contributions
most commonly excises on diesel and petrol (0.7% of GDP 5111 Value added taxes Other taxes on goods and services Other taxes
on average). Revenues from motor vehicle and transport
Source: OECD/ECLAC/CIAT/IDB (2021), Revenue Statistics in Latin America and the
service taxes represented most of the remainder. Caribbean 2021, https://oe.cd/RevStatsLatam
© OECD/UNITED NATIONS/CIAT/IDB 2021 3REVENUE STATISTICS IN LATIN AMERICA AND THE CARIBBEAN
SPECIAL FEATURES
The report includes two special features. The first Active fiscal policies, supported by a fiscal sustainability
special feature examines fiscal policy responses to framework to finance sustainable development, will
the COVID-19 crisis in the LAC region. The COVID-19 play a key role in addressing the region’s development
pandemic has triggered an economic crisis, increasing traps (particularly in relation to social vulnerability
poverty, unemployment and inequality in many and productive structure) and in reducing entrenched
countries. The LAC region has been hit particularly inequalities. In addition to better management of
hard by the pandemic and the resulting economic public expenditures and co-ordination of public debt
crisis. LAC countries rapidly adopted a wide range of management, bolstering progressive taxation, under a well-
fiscal and liquidity measures to support households defined sequence of policies, will be an essential means of
and firms during the pandemic. These included the achieving these goals and increasing fiscal sustainability.
implementation of tax deferrals and programmes to
ease the liquidation of tax liabilities, the expansion of The second special feature identifies trends in fiscal
existing social support programmes and the creation revenues from non-renewable natural resources for
of subsidies to support household income and firms’ selected LAC countries in 2019 and 2020. Despite
cash-flow. declining oil prices and weak global economic growth,
hydrocarbon-related revenues in the LAC region rose
Due to the crisis and the support measures provided from 2.5% of GDP on average in 2018 to 2.7% in 2019,
by governments, revenues from the region’s two driven by one-off extraordinary receipts. Meanwhile,
principal taxes (VAT and income taxes) fell precipitously revenues from mining as a proportion of GDP fell very
in the first half of 2020 but showed some signs of slightly to 0.37% on average in 2019 from 0.39% in 2018;
recovery by year’s end as countries eased public health this decline was driven by weak international prices for
measures and taxpayers liquidated liabilities that had a range of industrial minerals and metals and lower
been deferred earlier in the year. By contrast, central production. Estimates for 2020 suggest that revenues
government primary expenditure registered significant from non-renewable natural resources will record a
year-on-year growth in 2020, exceeding 20% in real significant decline driven by a contraction in prices
terms in some countries. provoked by the COVID-19 pandemic.
Figure 5. VAT receipts in selected Latin American countries, January-December 2020 (year-on-year real variation in %)
South America Central America and Mexico
Argentina Brazil Chile Colombia Costa Rica Dominican Republic El Salvador
Ecuador Peru Uruguay Guatemala Honduras Mexico
% %
60 60
40 40
20 20
0 0
-20 -20
-40 -40
-60 -60
2020 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2020 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Note: The classification of countries into the different sub-regions follows ECLAC’s classification and is based on the spoken language of countries.
Source: OECD/ECLAC/CIAT/IDB (2021), Revenue Statistics in Latin America and the Caribbean 2021, https://oe.cd/RevStatsLatam
4 © OECD/UNITED NATIONS/CIAT/IDB 2021REVENUE STATISTICS IN LATIN AMERICA AND THE CARIBBEAN
Towards harmonised regional statistics
l Revenue Statistics in Latin America and the Caribbean provides tools that have been developed by tax policy makers and
adapted for tax policy analysis, such as:
– An annual publication, available in hard copy and online, that allows for cross-country comparison.
– A highly-detailed dataset freely accessible online.
– Compare your country, a free online interactive tool, and other tools for data presentation and analysis.
– Country notes, including the comparison of key indicators for each country with other LAC countries and regional
averages.
l C
omparability and trustworthiness: a common method for collecting, analysing, aggregating and presenting data
across more than 110 countries around the world, with data validated by national authorities and regional partners.
These data are accessible through the Global Revenue Statistics Database.
l C
ontinuous dialogue: bilateral exchanges and seminars on tax policy and statistics with experts in Latin American and
Caribbean countries and regional partners to share experiences and best practices.
Partnerships
The OECD is an intergovernmental organisation that includes 37 The Inter-American Centre of Tax Administrations (CIAT) supports
countries and has helped develop global standards, international the efforts of national governments by promoting the evolution,
conventions, agreements and recommendations since 1961 to social acceptance and institutional strengthening of tax
promote better policies in areas such as governance and the administrations, encouraging international cooperation and the
fight against bribery and corruption and to support corporate exchange of experiences and best practices. CIAT is a nonprofit
responsibility, development assistance, global investment and international public organisation that provides specialised
international taxation. technical assistance for the modernisation and strengthening of tax
administrations. Founded in 1967, CIAT currently has 42 member
countries and associate member countries from four continents.
The Economic Commission for Latin America and the Caribbean The Inter-American Development Bank (IDB) was founded in 1959.
(ECLAC) is one of the five regional commissions of the United Its current focus areas include three development challenges –
Nations. It was founded with the purpose of contributing to the social inclusion and inequality, productivity and innovation, and
economic development of Latin America, coordinating actions economic integration – and three cross-cutting issues – gender
directed towards this end, and reinforcing economic ties among equality and diversity, climate change and environmental
countries and with other nations of the world. The promotion of the sustainability; and institutional capacity and the rule of law. The
region’s social development was later included among its primary IDB is the leading source of development financing for Latin
objectives. The 33 countries of Latin America and the Caribbean, America and the Caribbean, providing loans, grants, and technical
together with several Asian, European and North American nations assistance; and conducting extensive research.
that have historical, economic and cultural ties with the region,
comprise the 46 Member States of ECLAC.
© OECD/UNITED NATIONS/CIAT/IDB 2021 5REVENUE STATISTICS IN LATIN AMERICA AND THE CARIBBEAN
Contacts
AVAILABLE ON LINE/DISPONIBLE EN LIGNE
Revenue Statistics in Africa Statistiques des recettes
2019
1990-2017 publiques en Afrique
1990-2017
SPECIAL FEATURE:
THE AFRICAN CONTINENTAL FREE ÉTUDE SPÉCIALE :
TRADE AREA AGREEMENT (AfCFTA)
L’ACCORD PORTANT CRÉATION DE LA
AND ITS IMPACT ON PUBLIC REVENUES
ZONE DE LIBRE-ÉCHANGE CONTINENTALE
The publication Revenue Statistics in Africa is jointly AFRICAINE (ZLECAf) ET SON IMPACT
undertaken by the OECD Centre for Tax Policy and SUR LES RECETTES PUBLIQUES
Administration and the OECD Development Centre,
the African Union Commission (AUC) and the African Les Statistiques des recettes publiques en Afrique est
Tax Administration Forum (ATAF) with the financial
For more information on the publication, or to participate
une publication produite conjointement par le Centre
support of the European Union. It compiles de politique et d’administration fiscales et le Centre
comparable tax revenue and non-tax revenue de développement de l’OCDE, la Commission de
statistics for 26 countries in Africa: Botswana, Burkina l’Union africaine (CUA) et le Forum sur l’administration
Faso, Cabo Verde, Cameroon, Republic of the Congo,
Revenue
fiscale africaine (ATAF), avec le soutien financier de
Democratic Republic of the Congo, Côte d’Ivoire, l’Union européenne. Elle comprend des statistiques
in future editions, please see http://oe.cd/RevStatsLAC
Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, comparables des recettes fiscales et non fiscales
Madagascar, Mali, Mauritania, Mauritius, Morocco, pour 26 pays africains : l’Afrique du Sud, le Botswana,
Statistics
Niger, Nigeria, Rwanda, Senegal, Seychelles, South
le Burkina Faso, le Cabo Verde, le Cameroun, la
Africa, Togo, Tunisia and Uganda. The model is the
République du Congo, la République démocratique
OECD Revenue Statistics database which is a
du Congo, la Côte d’Ivoire, l’Égypte, l’Eswatini, le
in Africa
fundamental reference, backed by a well-established
or contact RevenueStatistics@oecd.org
methodology, for OECD member countries. Extending Ghana, la Guinée équatoriale, le Kenya, Madagascar,
the OECD methodology to African countries enables le Mali, le Maroc, Maurice, la Mauritanie, le Niger, le
comparisons about tax levels and tax structures on a Nigéria, l’Ouganda, le Rwanda, le Sénégal, les
consistent basis, both among African economies and Seychelles, le Togo et la Tunisie. Le modèle est la
base de données des Statistiques des recettes
with OECD, Latin American, Caribbean, Asian and
Pacific economies. publiques de l’OCDE : c’est pour les pays membres 1990-2018
de l’OCDE une référence fondamentale, qui s’appuie
sur une méthodologie bien établie. L’extension de la
méthodologie de l’OCDE aux pays africains permet
Statistiques
Statistiques des recettes publiques en Afrique
de comparer les ratios impôts/PIB et les structures
fiscales sur une base cohérente, à la fois entre les
des recettes
Useful links
pays africains et avec les économies de l’OCDE,
d’Amérique latine, des Caraïbes, d’Asie et du
Pacifique.
publiques
Revenue Statistics in Africa
Consult this publication on line at: https://doi.org/10.1787/5daa24c1-en-fr.
This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases.
Visit www.oecd-ilibrary.org for more information.
Veuillez consulter cet ouvrage en ligne : https://doi.org/10.1787/5daa24c1-en-fr
en Afrique
Cet ouvrage est publié sur OECD iLibrary, la bibliothèque en ligne de l’OCDE, qui regroupe tous les livres, périodiques
et bases de données statistiques de l’Organisation. 1990-2018
Rendez-vous sur le site www.oecd-ilibrary.org pour plus d’informations.
1990-2017
1990-2017
In collaboration with :
ISBN 978-92-64-60087-4
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OECD ŽͲĨƵŶĚĞĚ ďLJ ƚŚĞ
ƵƌŽƉĞĂŶhŶŝŽŶ
9HSTCQE*GAAIHE+ 2020
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CIAT www.ciat.org/
IDB www.iadb.org/
2019
Follow us Revenue Statistics
in Asian
and Pacific
Economies
Revenue Statistics in Asian and Pacific Economies
1990-2018
@OECDtax
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@the_IDB 2020
A global project
Revenue Statistics
Revenue Statistics in Latin America and the Caribbean is an annual publication in Latin America
and the Caribbean
in a global series that includes four publications and an online database: 1990-2019
http://oe.cd/globalrevstats Estadísticas
tributarias
en América Latina
y el Caribe
1990-2019
2021
AVAILABLE ON LINE
Revenue Statistics
2019
1965-2018
SPECIAL FEATURE: IDENTIFYING ENVIRONMENTALLY RELATED TAXES IN REVENUE
STATISTICS
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic
descriptions and economic analyses and are increasingly used in economic comparisons. This annual
publication gives a conceptual framework to define which government receipts should be regarded as taxes.
It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD
countries from 1965 onwards.
ALSO AVAILABLE ON LINE
The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD Tax
Revenue Statistics
Statistics (https://doi.org/10.1787/tax-data-en).
1965-2019
SPECIAL FEATURE: IDENTIFYING
ENVIRONMENTALLY RELATED TAXES
IN REVENUE STATISTICS
Revenue Statistics
Consult this publication on line at https://doi.org/10.1787/0bbc27da-en.
This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases.
Visit www.oecd-ilibrary.org for more information.
1965-2018
2019
9HSTCQE*hiccci+
ISBN 978-92-64-78222-8
2020
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