Tax Rate
2.30%
Filing Frequency
Quarterly
Quarterly billing for surplus lines taxes. Annual statement by June 30 for foreign insurers (hard copy of signed jurat page to Oregon Insurance Division). Wet Marine & Transportation tax filings due within 90 days of policy effective date.
Filing Method
Contact state for details
Format: Electronic filing via SLIP portal (registration required)
Requirements
Oregon requires surplus lines filers to register with the Oregon Surplus Lines Association (SLA) before filing. Electronic filing via SLIP portal. Quarterly billing for 2% surplus lines tax plus 0.3% fire marshal tax. $10 flat Surplus Lines Service Charge (SLSC) applies per new or renewal transaction (not endorsements). Foreign insurers must maintain $15 million capital and surplus and file annual statements by June 30 (hard copy of signed jurat page to Oregon Insurance Division). Oregon is a broker responsible state - eligibility determination rests with the broker. All policies must display required bold legend about non-coverage under Oregon Insurance Guaranty Association. Wet Marine & Transportation policies subject to separate 0.75% tax plus $100 service charge due within 90 days.
Filing Steps
- 12% surplus lines tax + 0.3% fire marshal tax = 2.3% total
- 2$10 flat Surplus Lines Service Charge (SLSC) per new or renewal (not endorsements)
- 3Quarterly billing cycle
- 4Registration required with SLA before filing (email [email protected])
- 5Electronic filing via SLIP portal at https://slip.oregonsla.org
- 6Tax payments made payable to Oregon Department of Consumer & Business Services
- 7Service charges made payable to The Surplus Line Association of Oregon
- 8Required bold legend on all policies
- 9Broker responsible state - broker determines insurer acceptability
- 10No official approved insurer list (SLA maintains informational list only)
- 11Foreign insurers: $15M capital and surplus requirement
- 12Annual statement by June 30 (hard copy of signed jurat page to Oregon Insurance Division)
- 13Wet Marine & Transportation: 0.75% tax + $100 service charge
- 14WM&T filing due within 90 days via Form WMT-100
- 15WM&T requires TWO checks: one to Oregon DCBS, one to SLA
- 16Multi-year policies: $10 SLSC billed annually
- 17Tax Calculator available for estimates (informational only)
- 18NRRA exempt commercial purchaser with eased requirements
- 19Tax exempt: federal entities, credit unions, Native American tribes on reservations
- 20Commissioner may accept insurers with $4.5M-$15M surplus case-by-case
Required Forms
- Surplus Lines Filing via SLIP Portal
- Form WMT-100 (Wet Marine & Transportation)
- Annual Statement (due June 30 for foreign insurers)
- Signed Jurat Page (hard copy to Oregon Insurance Division)
Common Issues to Avoid
- Filing without SLA registration
- Missing required bold legend on policy
- Making tax payment check to SLA instead of Oregon DCBS
- Charging $10 SLSC on endorsements (should be new/renewal only)
- Missing WM&T filing deadline (90 days)
- Sending only one check for WM&T (requires two)
- Using Tax Calculator for filing instead of actual SLIP portal
- Treating informational insurer listing as approval status
- Missing annual statement deadline (June 30)
- Not sending hard copy of signed jurat page
- Confusing SLSC with traditional stamping fee
Helpful Tips
- Register with SLA via [email protected] before first filing
- Use SLIP portal Tax Calculator to estimate charges before filing
- Remember: tax to Oregon DCBS, service charge to SLA
- $10 SLSC only for new policies and renewals, not endorsements
- For multi-year policies, $10 SLSC billed annually
- Set 90-day reminder for WM&T filings
- WM&T requires Form WMT-100 with two separate checks
- Bold legend required - keep template readily available
- SLA insurer listing is informational only, not approval
- As broker, you determine insurer acceptability
- Check SLA insurer listing for annual statement compliance
- Annual statement deadline June 30 - plan ahead
- Must send hard copy of signed jurat page to Oregon Insurance Division
- Quarterly billing simplifies tax payment process
- NRRA exempt commercial purchaser has eased Oregon requirements
- Tax exemptions available for federal entities, credit unions, tribes
- Commissioner has discretion for insurers with $4.5M-$15M surplus
Important Notes
Oregon charges 2% surplus lines tax plus 0.3% fire marshal tax (total 2.3%) on premiums and fees. $10 flat Surplus Lines Service Charge (SLSC) per new or renewal transaction (not endorsements). Quarterly billing. Wet Marine & Transportation policies subject to separate 0.75% tax plus $100 service charge (due within 90 days via Form WMT-100, requires TWO checks). Oregon is a broker responsible state - no official approved insurer list maintained by state. SLA maintains informational listing only. Required bold legend on all policies. NRRA exempt commercial purchaser with eased requirements (Or. Rev. Stat. § 735.405(6)). Tax exempt: federal entities, credit unions, Native American tribes on reservations. Tax payments to Oregon DCBS, service charges to SLA. Registration required before filing. SLIP portal for electronic filing.
Frequently Asked Questions
What is the surplus lines tax rate in Oregon?
The surplus lines tax rate in Oregon is 2.30%.
When is surplus lines tax due in Oregon?
Quarterly billing for surplus lines taxes. Annual statement by June 30 for foreign insurers (hard copy of signed jurat page to Oregon Insurance Division). Wet Marine & Transportation tax filings due within 90 days of policy effective date.
How do I submit surplus lines filings in Oregon?
Contact the state insurance department for filing instructions.