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of the Commonwealth of Pennsylvania

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    Tax Types and Information

    Insurance Premiums Tax

    An Insurance Premiums Tax is paid by domestic and foreign insurance companies for the privilege of doing business in the Commonwealth. 

    File a Business Tax Return
    Make a Business Tax Payment

    Overview

    The Insurance Premiums Tax is paid by domestic and foreign insurance companies for the privilege of doing business in the Commonwealth. The tax is levied on premiums, premium deposits, or assessments received in the course of doing business in the Commonwealth.

    A retaliatory fee is also imposed on taxable companies incorporated in other states that impose a higher burden upon Pennsylvania companies doing business there.

    Gross Premiums Tax

    Domestic and foreign insurance companies, except purely mutual beneficial associations and nonprofit hospital and medical associations, are subject to this tax, imposed at a rate of 2 percent on premiums, premium deposits or assessments received by an insurance company. Although in some states this tax is reported to the state agency that regulates insurance companies, in Pennsylvania the gross premiums tax is reported and paid to the Department of Revenue.

    Surplus Lines Agents Tax

    The Pennsylvania surplus lines tax is imposed upon all premiums received for insurance placed with an unlicensed insurer by a surplus lines agent. The surplus lines tax is in addition to the premiums charged by the insurer.

    File via myPATH

    An easy, convenient, and secure way to file a business tax return and make payments.  Pay your balances with your bank account and routing information or by credit or debit card.  Card payments are processed by ACI Payments, Inc. and are subject to convenience fees.