The aim of this study is to determine whether the factors affecting life expectancy differ between countries with different income groups. For this purpose, the data of a total of 15 countries selected from three different income groups between the years 2000-2017 were analyzed. In the study, the effects of the ratio of public health expenditures among public expenditures, infant mortality rate, unemployment rate, CO2 emissions and Gini coefficient variables on life expectancy were investigated. According to the collected panel results, a 1% increase in infant mortality rate and Gini coefficient decreases life expectancy by 0.142% and 0.034%, respectively, while a 1% increase in unemployment rate and public health expenditures increases life expectancy by 0.016% and 0.030%, respectively.