How to Calculate and File California Surplus Lines Tax
Dec 10, 2025 · The California surplus lines tax is a state-level assessment on insurance placed with non-admitted carriers. This tax ensures that transactions involving risks authorized carriers are …
Broker Tax & Stamping Fee Estimator - slacal.com
Broker Tax & Stamping Fee Estimator Important Reminder: The California surplus lines stamping fee will decrease to 0.18% on January 1, 2023. To learn more about the new stamping fee and how it …
Tax Guide for Insurance Tax - California Department of Tax and Fee ...
Jun 5, 2025 · A retaliatory tax – One of the schedules in the gross premiums tax return is used for the computation of retaliatory tax, owed when an insurance company is domiciled in another state which …
California Surplus Line Insurance Taxes & Fees
Mar 19, 2025 · The California Department of Insurance oversees the collection of surplus line taxes. These taxes fund various state initiatives. The Surplus Line Association of California helps its …
Surplus Lines Insurance Tax Calculator by State
Free calculator and comprehensive guide to surplus lines tax rates, stamping fees, and regulations for all 50 states. Calculate E&S insurance taxes instantly.
The Surplus Line Association of California Issues Bulletin Regarding ...
Mar 3, 2025 · CA | The Surplus Line Association of California has issued Bulletin #1494 regarding Annual Tax Return Requirements for surplus line brokers. The 2024 annual tax return is due on or …
SLA LC | FAQs
Every surplus line broker must make an annual state tax filing. The amount of state tax is 3% of the California taxable surplus line premium transacted by the broker, for California home state insureds, …
Comprehensive Guide to Surplus Lines Taxation Issues Explained
Jun 15, 2024 · For example, states like California and Illinois have implemented their own surplus lines tax frameworks, necessitating a comprehensive understanding of both state and federal regulations …
Surplus Lines – Troutman Pepper Locke LLP
When California is the insured’s home state, California is the only state (1) where the broker needs to be a licensed surplus line broker; (2) to regulate the nonadmitted placement (such as the diligent search …
California - Sample State - Surplus Lines Associates
Jul 12, 2019 · California law will require a tax on the entire premium (100%), regardless of where the risk is located, when California is the home state of the insured. Similarly, on multi-state policies in which …
Navigating Tax Law in Surplus Lines - numberanalytics.com
Jun 24, 2025 · A detailed exploration of the tax laws and regulations surrounding surplus lines insurance, including premium taxes and reporting requirements.
California Surplus Lines Tax: Rates and Requirements
Dec 11, 2025 · The California Surplus Lines Tax is a specific financial obligation levied on licensed surplus line brokers who place insurance policies with non-admitted insurers. This tax applies to …