Cross-border reinsurance · Release 2026-10-23
Reinsurance tax by jurisdiction
Taxes on premiums paid to foreign reinsurers, with sources, qualifications and a dated history of what we know.
80 jurisdictions
9 with sourced findings
71 not verified
Country means the jurisdiction of the insurer ceding the premium. US federal excise and state premium taxes are separate; state “foreign insurer” can mean an insurer from another US state. Direct-insurance and surplus-lines rates are not reinsurance rates.
80 jurisdictions shown
| Jurisdiction | Reported treatment | Evidence | Reviewed |
|---|---|---|---|
| AlabamaUS-AL · US state/territory | Not established | Not verified | |
| AlaskaUS-AK · US state/territory | Not established | Not verified | |
| American SamoaUS-AS · US state/territory | Not established | Not verified | |
| Antigua and BarbudaAG | Not established | Not verified | |
| ArizonaUS-AZ · US state/territory | Not established | Not verified | |
| ArkansasUS-AR · US state/territory | Not established | Not verified | |
| BarbadosBB | Not established | Not verified | |
| BelizeBZ | Not established | Not verified | |
| BermudaBM | Not established | Not verified | |
| CaliforniaUS-CA · US state/territory | Reinsurance receipts excludedState premium tax | Partial tax coverage | |
| CanadaCA | Exempt from federal 10% premium excisePremium excise tax | Source-supported | |
| ColoradoUS-CO · US state/territory | Not established | Not verified | |
| ConnecticutUS-CT · US state/territory | Not established | Not verified | |
| Costa RicaCR | 5.5%Remittance tax | Source-supported | |
| CubaCU | Not established | Not verified | |
| DelawareUS-DE · US state/territory | Not established | Not verified | |
| District of ColumbiaUS-DC · US state/territory | Not established | Not verified | |
| DominicaDM | Not established | Not verified | |
| Dominican RepublicDO | Not established | Not verified | |
| El SalvadorSV | Not established | Not verified | |
| FloridaUS-FL · US state/territory | Accepted reinsurance omittedState premium tax | Partial tax coverage | |
| GeorgiaUS-GA · US state/territory | Not established | Not verified | |
| GrenadaGD | Not established | Not verified | |
| GuamUS-GU · US state/territory | Not established | Not verified | |
| GuatemalaGT | 5%WHT | Source-supported | |
| HaitiHT | Not established | Not verified | |
| HawaiiUS-HI · US state/territory | Not established | Not verified | |
| HondurasHN | 10%WHT | Source-supported | |
| IdahoUS-ID · US state/territory | Not established | Not verified | |
| IllinoisUS-IL · US state/territory | Not established | Not verified | |
| IndianaUS-IN · US state/territory | Not established | Not verified | |
| IowaUS-IA · US state/territory | Not established | Not verified | |
| JamaicaJM | Not established | Not verified | |
| KansasUS-KS · US state/territory | Not established | Not verified | |
| KentuckyUS-KY · US state/territory | Not established | Not verified | |
| LouisianaUS-LA · US state/territory | Not established | Not verified | |
| MaineUS-ME · US state/territory | Not established | Not verified | |
| MarylandUS-MD · US state/territory | Not established | Not verified | |
| MassachusettsUS-MA · US state/territory | Not established | Not verified | |
| MexicoMX | 2%WHT | Older evidence | |
| MichiganUS-MI · US state/territory | Not established | Not verified | |
| MinnesotaUS-MN · US state/territory | Not established | Not verified | |
| MississippiUS-MS · US state/territory | Not established | Not verified | |
| MissouriUS-MO · US state/territory | Not established | Not verified | |
| MontanaUS-MT · US state/territory | Not established | Not verified | |
| NebraskaUS-NE · US state/territory | Not established | Not verified | |
| NevadaUS-NV · US state/territory | Not established | Not verified | |
| New HampshireUS-NH · US state/territory | Not established | Not verified | |
| New JerseyUS-NJ · US state/territory | Not established | Not verified | |
| New MexicoUS-NM · US state/territory | Not established | Not verified | |
| New YorkUS-NY · US state/territory | Not established | Not verified | |
| NicaraguaNI | Not established | Not verified | |
| North CarolinaUS-NC · US state/territory | Not established | Not verified | |
| North DakotaUS-ND · US state/territory | Not established | Not verified | |
| Northern Mariana IslandsUS-MP · US state/territory | Not established | Not verified | |
| OhioUS-OH · US state/territory | Not established | Not verified | |
| OklahomaUS-OK · US state/territory | Not established | Not verified | |
| OregonUS-OR · US state/territory | Not established | Not verified | |
| PanamaPA | Not established | Not verified | |
| PennsylvaniaUS-PA · US state/territory | Not established | Not verified | |
| Puerto RicoUS-PR · US state/territory | Not established | Not verified | |
| Rhode IslandUS-RI · US state/territory | Not established | Not verified | |
| Saint Kitts and NevisKN | Not established | Not verified | |
| Saint LuciaLC | Not established | Not verified | |
| Saint Vincent and the GrenadinesVC | Not established | Not verified | |
| South CarolinaUS-SC · US state/territory | Not established | Not verified | |
| South DakotaUS-SD · US state/territory | Not established | Not verified | |
| TennesseeUS-TN · US state/territory | Not established | Not verified | |
| TexasUS-TX · US state/territory | Conditional reinsurance exclusionState premium tax | Partial tax coverage | |
| The BahamasBS | Not established | Not verified | |
| Trinidad & TobagoTT | Not established | Not verified | |
| U.S. Virgin IslandsUS-VI · US state/territory | Not established | Not verified | |
| United StatesUS | 1% federal exciseFederal excise tax | Source-supported | |
| UtahUS-UT · US state/territory | Not established | Not verified | |
| VermontUS-VT · US state/territory | Not established | Not verified | |
| VirginiaUS-VA · US state/territory | Not established | Not verified | |
| WashingtonUS-WA · US state/territory | Not established | Not verified | |
| West VirginiaUS-WV · US state/territory | Not established | Not verified | |
| WisconsinUS-WI · US state/territory | Not established | Not verified | |
| WyomingUS-WY · US state/territory | Not established | Not verified |
How to read the history
The recorded date tells you when a finding entered this dataset; the review date tells you when its evidence was examined. Legal effective dates are shown only when established. The first observation is a baseline, not evidence that a rate began on that date.
Future reviews append observations, preserving earlier findings and corrections. No rate history before the first observation has been invented.