documento electrónico

Inglés

Documentos de Trabajo - CIAT

2026

27 p

1. Evolution of tax collection during the first semester of 2026 2. Overview by region or group of countries 3. Final comments Annex: RRC-CIAT DataBase (online)

The report analyzes tax revenue performance across 23 member countries and shows that total tax revenue increased in real terms compared with the same period in 2025. By region, Latin America and the Caribbean recorded an average growth rate of 4.2%, while the strongest results were observed in Central America and the Dominican Republic (+7.2%) and in the Andean countries plus Chile (+5.0%). The report highlights Value Added Tax (VAT) as the best-performing tax category, with an average real growth rate of 5.6%, followed by Income Tax (+5.4%) and Excise Taxes (+2.7%).