Tax Rate
4.00%
Filing Frequency
quarterly
**Quarterly Reports (Foreign Insurers):** Form SL-1925-Q due 90 days after quarter end • Q1: April 30 (90 days after March 31) • Q2: July 30 (90 days after June 30) • Q3: October 30 (90 days after September 30) • Q4: January 30 (90 days after December 31) **Annual Reports (Alien Insurers):** Form SL-1925-A due June 30 annually **Per-Transaction Filing:** Form SL-1905 available for individual policy reporting
Filing Method
portal
Format: SLIP electronic format (XML Schema v1.0)
Requirements
CRITICAL MULTI-STATE ALLOCATION: Georgia uses a multi-state premium allocation formula. The 4% tax applies ONLY to the Georgia-allocated portion of premiums. For policies covering multiple jurisdictions, premiums must be allocated appropriately with out-of-state portions taxed at their respective jurisdictional rates.
FILING SYSTEM: SLIP (Surplus Lines Information Portal) operated by Florida SLSO
- Manual portal upload OR automated API submission
- XML batch filing with schema validation (version 1.0)
- Coverage codes: 1000-9006 range with specific tax status
- Transaction types: 1-5 (operational) and 11-15 (backouts)
FILING DEADLINES:
- Foreign Insurers: Quarterly reports due 90 days after quarter end
- Alien Insurers: Annual report due June 30
- Per-transaction filing available for individual policies
INSURER ELIGIBILITY:
- Foreign Insurers: $15M capital and surplus required ($4.5M minimum with Commissioner waiver possible)
- Alien Insurers: Must appear on NAIC Quarterly Listing of Alien Insurers
- No state-maintained eligible insurer list
- No surplus lines association in Georgia
REQUIRED DISCLOSURE STATEMENT (O.C.G.A. § 33-5-27):
"This contract is registered and delivered as a surplus line coverage under the Surplus Line Insurance Law, O.C.G.A. Chapter 33-5"
Must appear on policy declarations page or certificate
TAX EXEMPTIONS:
- Interstate commerce of railroads
- Certain aircraft operations as specified in statute
FORMS AVAILABLE:
- SL-1925-A: Annual Report
- SL-1925-Q: Quarterly Report
- SL-1905: Per-Transaction Report
- SL-1903-MS: Multi-State Allocation Report
XML BATCH FILING:
- BatchDataSet root element with Policy and Transaction child elements
- Comprehensive validation on upload
- API endpoints available for credential verification, batch upload, validation, status checking
- Detailed error reporting for failed submissions
Filing Methods
- SLIP Portal - Manual Upload
- SLIP Portal - XML Batch
- SLIP Portal - API
- Per-Transaction Filing
- Quarterly Filing
- Annual Filing
Filing Steps
- 1Multi-state policies require detailed allocation using Form SL-1903-MS
- 24% tax applies ONLY to Georgia-allocated premiums
- 3Coverage codes must be from approved SLIP list (1000-9006)
- 4XML batch files validated against Schema v1.0 on upload
- 5Transaction types: 1-5 (New, Additional, Return, Cancel, Renewal) and 11-15 (Backouts)
- 6Disclosure statement required on all policies (O.C.G.A. § 33-5-27)
- 7Risk Purchasing Groups must be identified separately
- 8Premium reconciliation required per Directive 22-EX-1
Required Forms
- Form SL-1925-A (Annual Report)
- Form SL-1925-Q (Quarterly Report)
- Form SL-1905 (Per-Transaction Report)
- Form SL-1903-MS (Multi-State Allocation Report)
- Policy Disclosure Statement (O.C.G.A. § 33-5-27)
- XML Batch File (Schema v1.0) - if using batch submission
Common Issues to Avoid
- Applying 4% to total premium on multi-state policies (must allocate first)
- Missing multi-state allocation documentation
- Coverage codes outside approved 1000-9006 range
- XML schema validation failures on batch upload
- Missing required disclosure statement on policies
- Incorrect transaction type codes
- Not identifying Risk Purchasing Groups
- Premium reconciliation discrepancies between transaction and report totals
Helpful Tips
- Register for SLIP account before first filing deadline
- Use Form SL-1903-MS for all multi-state policies
- Validate coverage codes against SLIP list before submission
- Test XML batch files with small sample before full upload
- Create policy template with required disclosure statement
- Track Georgia vs. out-of-state allocations from policy inception
- Use API integration for high-volume batch processing
- Reconcile transaction-level detail to quarterly report totals
Important Notes
**CRITICAL MULTI-STATE ALLOCATION**: Georgia tax (4%) applies ONLY to Georgia-allocated premiums. Multi-state policies require detailed allocation documentation with out-of-state portions taxed at their respective rates.
**Tax Rate:** 4% on Georgia-allocated premiums only
**Filing System:** SLIP Portal with XML batch capability, manual upload, or API integration
**Technology Integration:** XML Schema v1.0 strictly enforced, coverage codes 1000-9006, transaction types 1-5 and 11-15
**Insurer Eligibility:** Foreign insurers $15M capital/surplus ($4.5M with waiver). Alien insurers must be on NAIC Quarterly List. No state-maintained eligible insurer list.
**Required Disclosure:** "This contract is registered and delivered as a surplus line coverage under the Surplus Line Insurance Law, O.C.G.A. Chapter 33-5"
Frequently Asked Questions
What is the surplus lines tax rate in Georgia?
The surplus lines tax rate in Georgia is 4.00%.
When is surplus lines tax due in Georgia?
**Quarterly Reports (Foreign Insurers):** Form SL-1925-Q due 90 days after quarter end • Q1: April 30 (90 days after March 31) • Q2: July 30 (90 days after June 30) • Q3: October 30 (90 days after September 30) • Q4: January 30 (90 days after December 31) **Annual Reports (Alien Insurers):** Form SL-1925-A due June 30 annually **Per-Transaction Filing:** Form SL-1905 available for individual policy reporting
How do I submit surplus lines filings in Georgia?
portal