Tax Rate
4.85%
Filing Frequency
annual
Annual Filing: Due March 1 • Annual Tax Report (Form 25-104) to Texas Comptroller • Due March 1 for previous calendar year Prepayment Requirements: • When accruing taxes reach $70,000, prepayment required • Due 15th of following month (Form 25-105) • Continues monthly until annual filing
Filing Method
hybrid
Format: excel
Requirements
Monthly reporting required for all surplus line transactions. Electronic filing mandatory for all filers.
Filing Methods
- hybrid
- electronic
- portal
Filing Steps
- 1DUAL FILING SYSTEM - Policy filing to SLTX, tax payment to Comptroller
- 2PREPAYMENT THRESHOLD - Monthly prepayments required when accruing taxes reach $70,000
- 3STAMPING FEE - 0.04% stamping fee in addition to 4.85% premium tax
- 4REQUIRED DISCLOSURE - All policies must contain disclosure in 11-point type minimum
- 5EXEMPT COMMERCIAL PURCHASER - ECP provisions reduce compliance requirements
- 6INDUSTRIAL INSURED - Exemptions for insureds with $25,000+ premiums OR 25+ employees
- 7FLOOD INSURANCE - Diligent search exemption for A- or better rated flood insurers
- 8NO COURTESY FILINGS - Courtesy filings are prohibited
- 9FILING REQUIRED - Annual filing required even if no business written
- 10ELECTRONIC PREFERRED - Electronic filing strongly preferred
- 11NO EXPORT LIST - Texas does not maintain an export list
Required Forms
- Form 25-104 - Annual Insurance Tax Report
- Form 25-105 - Insurance Prepayment
- Premium Allocation Form (multi-state policies)
- Exempt Commercial Purchaser (ECP) Documentation
- Policy Disclosure (11-point type minimum)
Common Issues to Avoid
- Missing or incomplete export documentation
- Incorrect county codes
- Premium not properly allocated by coverage type
- Missing FEIN for commercial insureds
- Failure to report policy amendments timely
Helpful Tips
- Register for portal access well before first filing
- Use the bulk upload feature for multiple policies
- Keep county code reference handy
- Export list must show genuine declinations
- Contact SLSTX directly for technical issues
Important Notes
**DUAL SYSTEM REQUIREMENTS:**
Texas requires separate submissions to two entities:
1. **Policy Filing**: Surplus Lines Stamping Office of Texas (SLTX)
- Electronic submission preferred
- Stamping fee: 0.04% of gross premium
- Contact: [email protected], (512) 346-3274
2. **Tax Payment**: Texas Comptroller of Public Accounts
- Annual report due March 1 (Form 25-104)
- Monthly prepayment when taxes reach $70,000 (Form 25-105)
- Premium tax: 4.85% of gross premium plus fees
**PREPAYMENT THRESHOLD:**
When accruing taxes reach $70,000, monthly prepayments required on 15th of following month.
**REQUIRED POLICY DISCLOSURE:**
All surplus lines policies must contain disclosure language in 11-point type minimum.
**EXEMPT COMMERCIAL PURCHASER (ECP):**
Reduces compliance requirements for qualifying commercial purchasers.
**INDUSTRIAL INSURED EXEMPTION:**
Available for insureds with $25,000+ annual premiums OR 25+ employees.
**TAX RATE HISTORY:**
- Premium tax: 4.85% (since July 1, 1989)
- Stamping fee: 0.04% (reduced from 0.075% effective January 1, 2024)
Frequently Asked Questions
What is the surplus lines tax rate in Texas?
The surplus lines tax rate in Texas is 4.85%.
When is surplus lines tax due in Texas?
Annual Filing: Due March 1 • Annual Tax Report (Form 25-104) to Texas Comptroller • Due March 1 for previous calendar year Prepayment Requirements: • When accruing taxes reach $70,000, prepayment required • Due 15th of following month (Form 25-105) • Continues monthly until annual filing
How do I submit surplus lines filings in Texas?
hybrid