OBJECTIVES: This study aims to review official guidance and critical articles on  budget impact analysis(BIA) methodology and to conduct a comparative analysis of the most relevant topics. METHODS: A research was carried out to identify official guidelines and critical articles published in English, Portuguese or Spanish. We consulted the Brazilian official documents, the International Society for Pharmacoeconomics and Outcomes Research (ISPOR) guidelines about BIA, the Health Technology Assessment agencies of the International Network of Agencies for Health Technology Assessment (INAHTA) and Pubmed and Lilacs databases.  RESULTS: