Tax Rate
4.94%
Filing Frequency
monthly
Due 30 days after month end
Filing Method
portal
Format: CSV
Requirements
Monthly surplus line tax returns required. FSLSO handles all filings electronically.
Filing Methods
- Online Portal (FSLSO Exclusive)
Filing Steps
- 1Florida Surplus Lines Service Office (FSLSO) is the ONLY authorized entity for processing
- 2Each policy MUST receive FSLSO transaction number before binding
- 35% tax rate applies to Florida-allocated premium only
- 4Register as surplus lines agent with FSLSO before first transaction
- 5Monthly submissions due by 30th of following month (or next business day)
- 6Electronic funds transfer (EFT) required for tax payment over $1,000
Required Forms
- FSLSO Monthly Transaction Report
- Individual Policy Declaration Form
- Multi-State Premium Allocation Form (if applicable)
Common Issues to Avoid
- Binding policy before obtaining FSLSO transaction number
- Missing Florida statutory notice on policy forms
- Incorrect multi-state premium allocation reducing Florida share
- Using non-eligible insurer not listed on FSLSO eligibility list
- Incomplete diligent search documentation
- Missing monthly deadline - immediate penalties and interest
Helpful Tips
- Check FSLSO eligibility list daily - insurers can be added or removed
- Request transaction numbers in bulk for common insurers you use
- Use FSLSO's automated transaction number request system
- Keep running monthly totals to verify at month-end
- Set up EFT authorization to avoid payment processing delays
- FSLSO customer service is responsive - call with any questions
Important Notes
Florida uses the Florida Surplus Lines Service Office (FSLSO) for all filings.
Frequently Asked Questions
What is the surplus lines tax rate in Florida?
The surplus lines tax rate in Florida is 4.94%.
When is surplus lines tax due in Florida?
Due 30 days after month end
How do I submit surplus lines filings in Florida?
portal