This report, developed during the COVID-19 outbreak in 2020, provides a comprehensive, updated overview of health expenditure and health financing systems in Member States of the WHO SEA Region during the period 2008–2018. This report helps establish a benchmark on how SEA Region countries were placed before the onset of the COVID-19 crisis and their initial responses into the pandemic. Future analyses will help assess how countries may have used the opportunities created by the pandemic to reform health financing in the Region.