US-TX · United States · state
Reinsurance tax in Texas
Partial tax coverage
Evidence reviewed · recorded
Property/casualty taxable premium receipts exclude reinsurance received from another authorized insurer. Authorization and other tax regimes require separate assessment.
State premium tax
Conditional reinsurance exclusion
Partial tax coverage
Property/casualty taxable premium receipts exclude reinsurance received from another authorized insurer. Authorization and other tax regimes require separate assessment.
- Tax base
- State statutory premium-tax base only.
- Legal effective dates
- Not established — review date is not the effective date
- Texas Insurance Code 221.002(c)(3) · Current statute consulted 2026-10-23
Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.
Observation history
2 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.
2026-10-23T06:48:43Z · Partial tax coverage
Evidence reviewed 2026-10-23. Added state statute evidence; federal excise remains a separate assessment.
Property/casualty taxable premium receipts exclude reinsurance received from another authorized insurer. Authorization and other tax regimes require separate assessment.
Observation: us-tx-20261023-02 · replaces us-tx-20261023-01
State premium tax: Conditional reinsurance exclusion — Property/casualty taxable premium receipts exclude reinsurance received from another authorized insurer. Authorization and other tax regimes require separate assessment.
Effective from: unknown; until: not established.
- Texas Insurance Code 221.002(c)(3) · Current statute consulted 2026-10-23
2026-10-23T06:48:42Z · Not verified
Evidence reviewed 2026-10-23. Initial publication of supplied research; earlier tax history not reconstructed.
No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.
Observation: us-tx-20261023-01