ABSTRACT This document calculates targeting performance indicators of electricity subsidies in Mexico, Panama, the Dominican Republic, and Uruguay. To do this, beneficiary and benefit incidence indicators are calculated using official household survey data and administrative records on electricity tariffs. In addition, this paper calculates inclusion and exclusion errors in the targeting of electricity subsidies. The results show that the share of poor households that receive the subsidy is very large in Mexico, Panama, and the Dominican Republic. However, the distribution of the subsidy is regressive in absolute terms, which implies that most of every dollar spent on keeping electricity prices low will benefit the wealthiest households. This document also finds large inclusion errors suggesting that an important share of the non-poor is also benefiting from the subsidy. These results shed light on the evaluation of electricity subsidies in the region to improve targeting and optimisation of resources.