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Retaliatory Tax
Sign-up to receive e-mail updates when this page changesA tax is imposed on foreign insurers that are licensed by the Texas Department of Insurance and that write business in Texas based on a comparison of the aggregate taxes, fees, and assessments imposed by their states of domicile to the aggregate taxes, fees, and assessments imposed by Texas.
Rate Details and Other Information
Rates
If the aggregate tax, assessment, and fee burden of another state exceeds the aggregate burden in Texas based on the same amount of premium writings, a retaliatory tax is imposed equal to the difference between the states.
Due Date
Yearly: March 1 for the previous calendar year
Electronic Reporting
Not at this time.