The fiscal impact of immigrants, that is whether immigrants are net contributors or a burden to the public finances, is regularly at the centre of the public debate on migration. The increased pressure on public finances due to the COVID‑19 pandemic will inevitably bring back the question of the impact of immigration on the labour market and public finances to the forefront of the political debate. In this context, it is critical to have sound, updated and internationally comparable data on how much immigrants contribute and cost to receiving countries. This chapter estimates the yearly net fiscal impact of immigrants in 25 OECD countries over the 2006‑18 period. It also provides a systematic analysis of the differences between the foreign and native‑born populations in each item of government expenditure and revenue, as well as a detailed analysis of the socio‑economic determinants of the fiscal position of immigrants. The chapter benefited from contributions from Xavier Chojnicki, Lionel Ragot, and Bhargavi Sakthivel.