The latitudes that have a surplus of energy that accumulates over an entire year, because more radiation is absorbed from the sun than is emitted by the earth, are the tropical regions. These regions are located near the equator, between the Tropic of Cancer (23.5 degrees North) and the Tropic of Capricorn (23.5 degrees South).
In these latitudes, the sun is directly overhead at least once a year, resulting in high levels of solar radiation being absorbed. The high temperatures and high humidity in these regions also contribute to the Earth's energy balance by increasing the rate at which energy is emitted back into the atmosphere.
The tropical regions also receive more radiation from the sun throughout the year than do regions closer to the poles because the sun's rays are less inclined there, meaning they hit the surface at a more perpendicular angle, increasing the amount of energy absorbed.
This surplus of energy in the tropical regions is the main reason why they are characterized by lush vegetation, high temperatures, and heavy precipitation.