Surplus lines tax rates by state
Look up the premium tax each state sets on surplus lines insurance when it is the insured's home state, as a percent of premium. Every row links the official state page it was read from and says when. Where the same source sets a second charge as a percent of premium (Oregon's State Fire Marshal tax, Michigan's regulatory fee, Alabama's and Tennessee's transaction fees), the row carries it too. States not yet read from an official source are listed separately instead of being guessed.
The rows were read from the cited statutes and state agency pages on October 19 and 20, 2026; each row shows its day. Rules change, and many rates carry conditions that the short notes only summarize. This is general information, not tax advice. The calculator runs in your browser and nothing is uploaded.
What the table shows
Worked out from the rows above each time the page loads, each figure counted a second way. Only the members with a row are counted.
Not yet covered
These have not been read from an official source yet. Missing means not checked yet, not "no tax".
Tax on one premium
Arithmetic on the row's rates: premium × the surplus lines tax rate, plus premium × the second charge where the row has one, each rounded half up to the cent. A premium split across several home states is not covered by this calculator.
Rates only: the table and the calculator show what each cited source sets and the arithmetic on it. They do not say what to charge, collect, or file. Mathproven is not affiliated with any state agency whose rules are cited here.
What gets checked
- The tax equals the premium times the row's rate, rounded half up to the cent, and is checked a second way: the exact product, found by cross-multiplying whole numbers, must be within half a cent of the tax.
- A second charge in the row (Oregon's State Fire Marshal tax, for example) is worked out and checked the same way; a row without one shows $0.00.
- The total equals the tax plus the second charge, to the cent.
- The rates used are the ones in the table row for the chosen state, and a warning shows when the row's source puts conditions on the rate.
- The table itself is checked: every state and the District of Columbia is in it or listed as not yet covered, every row names an official source and the day it was read, and every rate is a whole number of parts per million in a plausible range.
How it works
- Find the state. Type a state name, code, or citation in the filter, or click a column heading to sort by it. Each row shows the tax rate, any second charge, the conditions in short form, and the source.
- Open the source. Each row links the statute or state agency page the rate was read from, with the day it was read, so the wording can be read in full.
- Apply the rates to a premium. Pick the home state of the insured and enter a premium. The tax, any second charge, and the total are shown with the certificate. Rows whose rate has conditions carry a warning, since the figures do not apply them.
- Read what the table shows. Below the table, a few sentences are worked out from the rows each time the page loads: the most common rate, the middle one, how many are higher and lower, and the rows with a second charge. Each figure is counted a second way, with its own check.
Worked example
A made-up surplus lines policy with a premium of $8,250.00 for an insured whose home state is Oregon. The Oregon row has a 2% surplus lines premium tax and a 0.3% State Fire Marshal tax.
| Premium | Home state | Tax rate | Tax | Second charge rate | Second charge | Total |
|---|---|---|---|---|---|---|
| $8,250.00 | Oregon (OR) | 2% | $165.00 | 0.3% | $24.75 | $189.75 |
2% of $8,250.00 is $165.00 and 0.3% of it is $24.75, so the total is $189.75. Both figures pass the second calculation and the total equals their sum, so the certificate passes with no warnings.
The example uses made-up names and numbers.
Questions
Is every state covered?
Yes. All 50 states and the District of Columbia have a row, each read on the state's own legislature, code, or agency site. A state without such a reading would be listed under Not yet covered with the reason, instead of being guessed.
Does the table include stamping fees?
Only where the state's own statute or agency page sets the charge as a percent of premium; today that is Oregon's State Fire Marshal tax, Michigan's regulatory fee, the transaction fee in Alabama's 2025 bulletin, and the clearinghouse transaction fee on Tennessee's filing procedures page. Fees set by stamping offices or service offices are named in the notes when the section mentions them, but their rates are not in the rows.
What premium does each rate apply to?
Each row is the rate its source sets when that state is the insured's home state. The notes summarize what the source counts as premium and the main exceptions. A premium split across several home states is outside this calculator.
How current is the table?
Every row shows the day its source was read. Legislatures change these rates, so the linked official page is the place to confirm the current wording.
How does the calculator round?
The premium is in whole cents. Each figure is premium × rate rounded half up to the cent, in whole-number arithmetic, and the total is the rounded tax plus the rounded second charge.
This tool calculates and checks numbers. It is not legal, tax, or medical advice.
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