Delaware Filing Guide

Last updated: January 28, 2026

Tax Rate

3.00%

Filing Frequency

annual_quarterly_per_transaction

**Annual Report (Mandatory):** Form SL-1925-A due March 1 annually (required even with zero business) **Quarterly Reports:** Form SL-1925-Q (only when transactions occur) • Q1: April 30 • Q2: July 30 • Q3: October 30 • Q4: January 30 **Per-Transaction Filing:** Form SL-1905 due within 30 days of policy effective date

Filing Method

portal

Format: OPTins electronic format

Requirements

CRITICAL: Only individual surplus lines brokers can file - business entities and agencies CANNOT submit tax reports. Annual Form SL-1925-A mandatory by March 1 (even with zero business). Per-transaction filing (SL-1905) due within 30 days of policy effective date. OPTins registration takes 2+ weeks - plan ahead.

Filing Methods

OPTins Portal
Per-Transaction Filing
Quarterly Filing
Annual Filing

Filing Steps

1CRITICAL: Individual broker filing ONLY - agencies cannot file
2Register for OPTins 30 days before first filing deadline
3Annual report mandatory by March 1 even with zero business
4Per-transaction filing due within 30 days of policy effective
5Wet marine/transportation: 5% tax rate (not 3%)
6Disclosure statement required on every policy (stamped, initialed)
7Form SL-1923 does NOT need to be notarized
8Records retained for 5 years

Required Forms

Form SL-1925-A (Annual Report - MANDATORY)
Form SL-1925-Q (Quarterly Report)
Form SL-1905 (Per-Transaction)
Form SL-1903-MS (Multi-State)
Form SL-1917 (Broker Notice to Insured)
Form SL-1914 (Exempt Commercial Purchaser)
Form SL-1923 (Statement of Diligent Effort)

Common Issues to Avoid

Filing under agency name instead of individual broker
Missing mandatory annual report with zero business
Not registering for OPTins early enough
Using 3% tax rate for wet marine (should be 5%)
Missing disclosure statement on policies
Per-transaction filing beyond 30-day deadline

Helpful Tips

Set up OPTins account 30+ days before first deadline
Create template for required disclosure statement
Calendar reminder for March 1 annual report
Track wet marine policies separately for 5% tax rate
Maintain Forms SL-1917 with policy records
Pre-populate individual broker license numbers

Important Notes

**CRITICAL UNIQUE REQUIREMENT**: Only individual surplus lines brokers can transact and file - business entities and agencies CANNOT make tax filings. **Tax Rates:** Standard 3%, Wet Marine/Transportation 5% **Filing Timeline:** OPTins registration 2+ weeks, Per-transaction within 30 days, Quarterly end of month following quarter, Annual March 1 (mandatory) **Eligibility:** Alien insurers must be on NAIC Quarterly Listing. Foreign insurers need $15M capital/surplus ($4.5M minimum with waiver). **Required Disclosure:** "This insurance contract is issued pursuant to the Delaware Insurance Laws by an insurer neither licensed by nor under the jurisdiction of the Delaware Insurance Department. This insurer does not participate in insurance guaranty funds created by state law. In the event of the insolvency of the surplus lines insurer, losses will not be paid by the state insurance guaranty fund."

Frequently Asked Questions

What is the surplus lines tax rate in Delaware?

The surplus lines tax rate in Delaware is 3.00%.

When is surplus lines tax due in Delaware?

How do I submit surplus lines filings in Delaware?

portal

Contact Information

Portal

Phone