This review provides an overview of the perspectives used in health economic evaluations. The term 'perspective' refers to the viewpoint adopted by analysts to define the costs and outcomes considered in their studies. There is variation in methodological recommendations, definitions, and applications of different perspectives, depending on the study's objective or intended user. This complexity can make it challenging for stakeholders to interpret these studies. Therefore, a comprehensive overview of the different types of perspectives used in such analyses is needed, particularly in low- and middle-income countries (LMICs), where guidelines and infrastructure for economic evaluations may be less established. The main types of perspectives include the patient/household, health care payer, health care provider, healthcare sector, health system, and societal perspectives. Each perspective defines the costs and outcomes included in the analysis differently. The patient/household perspective includes costs borne by individuals or their households. The health care payer perspective includes costs incurred by specific payers, such as insurance programs. The health care provider perspective includes costs incurred by providers in delivering care. The healthcare sector perspective includes all costs directly associated with the healthcare sector. The health system perspective includes all direct, market-valued costs required to deliver an intervention, regardless of the payer. The societal perspective is the broadest, including all healthcare-related costs and potentially other non-health-related impacts. The choice of perspective can significantly affect the results of economic evaluations. It influences the scope of costs included, the source of cost data, and the method used for data collection. The perspective also determines the outcomes included in the analysis. The societal perspective is often considered the gold standard as it considers a more complete picture of costs and outcomes. However, it may be more complex and require more data. The choice of perspective depends on the context, the goals of the decision-makers, and the availability of data and resources. The review highlights the importance of standardizing definitions of perspectives and boundaries between them to improve the interpretation and comparison of health economic evidence. It also emphasizes the need for more comprehensive and consistent reporting of productivity costs in future studies. The choice of perspective should be based on the specific context and the question the evaluation aims to answer. There is no one-size-fits-all answer, and the perspective chosen will be influenced by the context, policymakers' viewpoints, resource availability, and the intended use of the analysis.This review provides an overview of the perspectives used in health economic evaluations. The term 'perspective' refers to the viewpoint adopted by analysts to define the costs and outcomes considered in their studies. There is variation in methodological recommendations, definitions, and applications of different perspectives, depending on the study's objective or intended user. This complexity can make it challenging for stakeholders to interpret these studies. Therefore, a comprehensive overview of the different types of perspectives used in such analyses is needed, particularly in low- and middle-income countries (LMICs), where guidelines and infrastructure for economic evaluations may be less established. The main types of perspectives include the patient/household, health care payer, health care provider, healthcare sector, health system, and societal perspectives. Each perspective defines the costs and outcomes included in the analysis differently. The patient/household perspective includes costs borne by individuals or their households. The health care payer perspective includes costs incurred by specific payers, such as insurance programs. The health care provider perspective includes costs incurred by providers in delivering care. The healthcare sector perspective includes all costs directly associated with the healthcare sector. The health system perspective includes all direct, market-valued costs required to deliver an intervention, regardless of the payer. The societal perspective is the broadest, including all healthcare-related costs and potentially other non-health-related impacts. The choice of perspective can significantly affect the results of economic evaluations. It influences the scope of costs included, the source of cost data, and the method used for data collection. The perspective also determines the outcomes included in the analysis. The societal perspective is often considered the gold standard as it considers a more complete picture of costs and outcomes. However, it may be more complex and require more data. The choice of perspective depends on the context, the goals of the decision-makers, and the availability of data and resources. The review highlights the importance of standardizing definitions of perspectives and boundaries between them to improve the interpretation and comparison of health economic evidence. It also emphasizes the need for more comprehensive and consistent reporting of productivity costs in future studies. The choice of perspective should be based on the specific context and the question the evaluation aims to answer. There is no one-size-fits-all answer, and the perspective chosen will be influenced by the context, policymakers' viewpoints, resource availability, and the intended use of the analysis.