Artificial Intelligence (AI) applied in the public sector optimizes operational efficiency, enriches data-driven decision-making, and reinforces service delivery, resulting in more effective administration and greater attention to the needs of citizens. The aim of this study is to describe and analyze the categories that delineate the benefits of AI in the public sector. The contribution of this research lies in the identification of two factors that allow structuring a taxonomy of the benefits of AI. According to the findings, the benefits of AI, from the perspective of public officials, can be categorized into two factors: a) Technological benefits and b) Governance benefits. This analysis of the benefits of AI in the public sector sheds light on the perception of public servants regarding the implementation of this technology in the public sphere.