Cross-border reinsurance · Release 2026-10-23
Reinsurance tax by jurisdiction
Taxes on premiums paid to foreign reinsurers, with sources, qualifications and a dated history of what we know.
261 jurisdictions
64 with sourced findings
197 not verified
Country means the jurisdiction of the insurer ceding the premium. US federal excise and state premium taxes are separate; state “foreign insurer” can mean an insurer from another US state. Direct-insurance and surplus-lines rates are not reinsurance rates.
261 jurisdictions shown
| Jurisdiction | Reported treatment | Evidence | Reviewed |
|---|---|---|---|
| AfghanistanAF | Not established | Not verified | |
| AlabamaUS-AL · US state/territory | Not established | Not verified | |
| AlaskaUS-AK · US state/territory | Not established | Not verified | |
| AlbaniaAL | Not established | Not verified | |
| AlgeriaDZ | Not established | Not verified | |
| American SamoaUS-AS · US state/territory | Not established | Not verified | |
| AndorraAD | Not established | Not verified | |
| AngolaAO | Not established | Not verified | |
| Antigua and BarbudaAG | Not established | Not verified | |
| ArgentinaAR | 3.5%Deemed-profit WHT | Older evidence | |
| ArizonaUS-AZ · US state/territory | Not established | Not verified | |
| ArkansasUS-AR · US state/territory | Not established | Not verified | |
| ArmeniaAM | 5%WHT | Source-supported | |
| AustraliaAU | Election-dependent: 10% deemed incomeDeemed-profit income tax | Source-supported | |
| AustriaAT | Reinsurance exemptPremium tax | Partial tax coverage | |
| AzerbaijanAZ | 4%WHT | Source-supported | |
| BahrainBH | Not established | Not verified | |
| BangladeshBD | 5%WHT | Source-supported | |
| BarbadosBB | Not established | Not verified | |
| BelarusBY | Not established | Not verified | |
| BelgiumBE | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| BelizeBZ | Not established | Not verified | |
| BeninBJ | Not established | Not verified | |
| BermudaBM | Not established | Not verified | |
| BhutanBT | Not established | Not verified | |
| BoliviaBO | Not established | Not verified | |
| Bosnia and HerzegovinaBA | 10%WHT | Source-supported | |
| BotswanaBW | Proposed 5%; commencement unverifiedWHT | Proposal — not confirmed law | |
| BrazilBR | 2% WHT (2025 source)WHT | Older evidence | |
| BruneiBN | Not established | Not verified | |
| BulgariaBG | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| Burkina FasoBF | Not established | Not verified | |
| BurundiBI | Not established | Not verified | |
| Cabo VerdeCV | Not established | Not verified | |
| CaliforniaUS-CA · US state/territory | Reinsurance receipts excludedState premium tax | Partial tax coverage | |
| CambodiaKH | Exempt for property/risk reinsuranceWHT | Source-supported | |
| CameroonCM | Not established | Not verified | |
| CanadaCA | Exempt from federal 10% premium excisePremium excise tax | Source-supported | |
| Central African RepublicCF | Not established | Not verified | |
| ChadTD | Not established | Not verified | |
| ChileCL | 2%WHT | Source-supported | |
| ChinaCN | Not established | Not verified | |
| ColombiaCO | 1%WHT | Older evidence | |
| ColoradoUS-CO · US state/territory | Not established | Not verified | |
| ComorosKM | Not established | Not verified | |
| ConnecticutUS-CT · US state/territory | Not established | Not verified | |
| Cook IslandsCK | Not established | Not verified | |
| Costa RicaCR | 5.5%Remittance tax | Source-supported | |
| Côte d'IvoireCI | Not established | Not verified | |
| CroatiaHR | Not established | Not verified | |
| CubaCU | Not established | Not verified | |
| CyprusCY | Not established | Not verified | |
| CzechiaCZ | Not established | Not verified | |
| DelawareUS-DE · US state/territory | Not established | Not verified | |
| Democratic Republic of the CongoCD | Not established | Not verified | |
| DenmarkDK | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| District of ColumbiaUS-DC · US state/territory | Not established | Not verified | |
| DjiboutiDJ | Not established | Not verified | |
| DominicaDM | Not established | Not verified | |
| Dominican RepublicDO | Not established | Not verified | |
| EcuadorEC | 6.25%; 12.5%; 35% scenariosWHT | Older evidence | |
| EgyptEG | Not established | Not verified | |
| El SalvadorSV | Not established | Not verified | |
| Equatorial GuineaGQ | Not established | Not verified | |
| EritreaER | Not established | Not verified | |
| EstoniaEE | Not established | Not verified | |
| EswatiniSZ | Not established | Not verified | |
| EthiopiaET | 5%WHT | Older evidence | |
| FijiFJ | Not established | Not verified | |
| FinlandFI | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| FloridaUS-FL · US state/territory | Accepted reinsurance omittedState premium tax | Partial tax coverage | |
| FranceFR | Reinsurance exemptPremium tax | Partial tax coverage | |
| French GuianaGF | Not established | Not verified | |
| GabonGA | Not established | Not verified | |
| GeorgiaGE | Not established | Not verified | |
| GeorgiaUS-GA · US state/territory | Not established | Not verified | |
| GermanyDE | Generally exempt from premium taxPremium tax | Partial tax coverage | |
| GhanaGH | Not established | Not verified | |
| GibraltarGI | Not established | Not verified | |
| GreeceGR | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| GrenadaGD | Not established | Not verified | |
| GuamUS-GU · US state/territory | Not established | Not verified | |
| GuatemalaGT | 5%WHT | Source-supported | |
| GuernseyGG | Not established | Not verified | |
| GuineaGN | Not established | Not verified | |
| Guinea-BissauGW | Not established | Not verified | |
| GuyanaGY | Not established | Not verified | |
| HaitiHT | Not established | Not verified | |
| HawaiiUS-HI · US state/territory | Not established | Not verified | |
| HondurasHN | 10%WHT | Source-supported | |
| Hong KongHK | Not established | Not verified | |
| HungaryHU | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| IcelandIS | Not established | Not verified | |
| IdahoUS-ID · US state/territory | Not established | Not verified | |
| IllinoisUS-IL · US state/territory | Not established | Not verified | |
| IndiaIN | Not established | Not verified | |
| IndianaUS-IN · US state/territory | Not established | Not verified | |
| IndonesiaID | 2%; 1% for retrocessionWHT | Source-supported | |
| IowaUS-IA · US state/territory | Not established | Not verified | |
| IranIR | Not established | Not verified | |
| IraqIQ | Not established | Not verified | |
| IrelandIE | Reinsurance excluded from insurance leviesInsurance levies | Partial tax coverage | |
| Isle of ManIM | Not established | Not verified | |
| IsraelIL | Not established | Not verified | |
| ItalyIT | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| JamaicaJM | Not established | Not verified | |
| JapanJP | Not established | Not verified | |
| JerseyJE | Not established | Not verified | |
| JordanJO | Not established | Not verified | |
| KansasUS-KS · US state/territory | Not established | Not verified | |
| KazakhstanKZ | 5%WHT | Source-supported | |
| KentuckyUS-KY · US state/territory | Not established | Not verified | |
| KenyaKE | 5%WHT | Source-supported | |
| KiribatiKI | Not established | Not verified | |
| KosovoXK | Not established | Not verified | |
| KuwaitKW | Not established | Not verified | |
| KyrgyzstanKG | 5%WHT | Source-supported | |
| LaosLA | Not established | Not verified | |
| LatviaLV | Not established | Not verified | |
| LebanonLB | Not established | Not verified | |
| LesothoLS | Not established | Not verified | |
| LiberiaLR | Not established | Not verified | |
| LibyaLY | Not established | Not verified | |
| LiechtensteinLI | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| LithuaniaLT | Not established | Not verified | |
| LouisianaUS-LA · US state/territory | Not established | Not verified | |
| LuxembourgLU | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| MacauMO | Not established | Not verified | |
| MadagascarMG | Not established | Not verified | |
| MaineUS-ME · US state/territory | Not established | Not verified | |
| MalawiMW | Not established | Not verified | |
| MalaysiaMY | Not established | Not verified | |
| MaldivesMV | Not established | Not verified | |
| MaliML | Not established | Not verified | |
| MaltaMT | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| Marshall IslandsMH | Not established | Not verified | |
| MarylandUS-MD · US state/territory | Not established | Not verified | |
| MassachusettsUS-MA · US state/territory | Not established | Not verified | |
| MauritaniaMR | Not established | Not verified | |
| MauritiusMU | Not established | Not verified | |
| MexicoMX | 2%WHT | Older evidence | |
| MichiganUS-MI · US state/territory | Not established | Not verified | |
| MicronesiaFM | Not established | Not verified | |
| MinnesotaUS-MN · US state/territory | Not established | Not verified | |
| MississippiUS-MS · US state/territory | Not established | Not verified | |
| MissouriUS-MO · US state/territory | Not established | Not verified | |
| MoldovaMD | Not established | Not verified | |
| MonacoMC | Not established | Not verified | |
| MongoliaMN | Not established | Not verified | |
| MontanaUS-MT · US state/territory | Not established | Not verified | |
| MontenegroME | Not established | Not verified | |
| MoroccoMA | Not established | Not verified | |
| MozambiqueMZ | Not established | Not verified | |
| MyanmarMM | Not established | Not verified | |
| NamibiaNA | Not established | Not verified | |
| NauruNR | Not established | Not verified | |
| NebraskaUS-NE · US state/territory | Not established | Not verified | |
| NepalNP | 1.5%WHT | Older evidence | |
| NetherlandsNL | Reinsurance exemptPremium tax | Partial tax coverage | |
| NevadaUS-NV · US state/territory | Not established | Not verified | |
| New HampshireUS-NH · US state/territory | Not established | Not verified | |
| New JerseyUS-NJ · US state/territory | Not established | Not verified | |
| New MexicoUS-NM · US state/territory | Not established | Not verified | |
| New YorkUS-NY · US state/territory | Not established | Not verified | |
| New ZealandNZ | 2.8%Deemed-profit income tax | Older evidence | |
| NicaraguaNI | Not established | Not verified | |
| NigerNE | Not established | Not verified | |
| NigeriaNG | Not established | Not verified | |
| North CarolinaUS-NC · US state/territory | Not established | Not verified | |
| North DakotaUS-ND · US state/territory | Not established | Not verified | |
| North KoreaKP | Not established | Not verified | |
| North MacedoniaMK | 10%WHT | Source-supported | |
| Northern Mariana IslandsUS-MP · US state/territory | Not established | Not verified | |
| NorwayNO | Not established | Not verified | |
| OhioUS-OH · US state/territory | Not established | Not verified | |
| OklahomaUS-OK · US state/territory | Not established | Not verified | |
| OmanOM | Exempt from WHTWHT | Source-supported | |
| OregonUS-OR · US state/territory | Not established | Not verified | |
| PakistanPK | 5%WHT | Source-supported | |
| PalauPW | Not established | Not verified | |
| Palestinian TerritoriesPS | Not established | Not verified | |
| PanamaPA | Not established | Not verified | |
| Papua New GuineaPG | Not established | Not verified | |
| ParaguayPY | Not established | Not verified | |
| PennsylvaniaUS-PA · US state/territory | Not established | Not verified | |
| PeruPE | Not established | Not verified | |
| PhilippinesPH | Excluded from general non-resident corporate income taxIncome tax | Source-supported | |
| PolandPL | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| PortugalPT | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| Puerto RicoUS-PR · US state/territory | Not established | Not verified | |
| QatarQA | Not established | Not verified | |
| Republic of the CongoCG | Not established | Not verified | |
| Rhode IslandUS-RI · US state/territory | Not established | Not verified | |
| RomaniaRO | Not established | Not verified | |
| RussiaRU | Not established | Not verified | |
| RwandaRW | 15%WHT | Source-supported | |
| Saint Kitts and NevisKN | Not established | Not verified | |
| Saint LuciaLC | Not established | Not verified | |
| Saint Vincent and the GrenadinesVC | Not established | Not verified | |
| SamoaWS | Not established | Not verified | |
| San MarinoSM | Not established | Not verified | |
| São Tomé and PríncipeST | Not established | Not verified | |
| Saudi ArabiaSA | 5%WHT | Older evidence | |
| SenegalSN | Not established | Not verified | |
| SerbiaRS | Not established | Not verified | |
| SeychellesSC | 5%WHT | Source-supported | |
| Sierra LeoneSL | Not established | Not verified | |
| SingaporeSG | Not established | Not verified | |
| SlovakiaSK | Not established | Not verified | |
| SloveniaSI | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| Solomon IslandsSB | Not established | Not verified | |
| SomaliaSO | Not established | Not verified | |
| South AfricaZA | Not established | Not verified | |
| South CarolinaUS-SC · US state/territory | Not established | Not verified | |
| South DakotaUS-SD · US state/territory | Not established | Not verified | |
| South KoreaKR | Not established | Not verified | |
| South SudanSS | Not established | Not verified | |
| SpainES | 1.5% income tax; IPT exemptNon-resident income tax / IPT | Source-supported | |
| Sri LankaLK | Not established | Not verified | |
| SudanSD | Not established | Not verified | |
| SurinameSR | Not established | Not verified | |
| SwedenSE | Not established | Not verified | |
| SwitzerlandCH | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| SyriaSY | Not established | Not verified | |
| TaiwanTW | Not established | Not verified | |
| TajikistanTJ | 6% (dated evidence)WHT | Older evidence | |
| TanzaniaTZ | 10%WHT | Source-supported | |
| TennesseeUS-TN · US state/territory | Not established | Not verified | |
| TexasUS-TX · US state/territory | Conditional reinsurance exclusionState premium tax | Partial tax coverage | |
| ThailandTH | Not established | Not verified | |
| The BahamasBS | Not established | Not verified | |
| The GambiaGM | Not established | Not verified | |
| Timor-LesteTL | Not established | Not verified | |
| TogoTG | Not established | Not verified | |
| TongaTO | Not established | Not verified | |
| Trinidad & TobagoTT | Not established | Not verified | |
| TunisiaTN | Not established | Not verified | |
| TürkiyeTR | Not established | Not verified | |
| TurkmenistanTM | Not established | Not verified | |
| TuvaluTV | Not established | Not verified | |
| U.S. Virgin IslandsUS-VI · US state/territory | Not established | Not verified | |
| UgandaUG | 10%WHT | Source-supported | |
| UkraineUA | 0% qualifying; 12% otherwiseTax paid by cedant | Older evidence | |
| United Arab EmiratesAE | 5% non-life VATVAT | Older evidence | |
| United KingdomGB | Exempt from IPTPremium tax | Source-supported | |
| United StatesUS | 1% federal exciseFederal excise tax | Source-supported | |
| UruguayUY | Not established | Not verified | |
| UtahUS-UT · US state/territory | Not established | Not verified | |
| UzbekistanUZ | 10%WHT | Source-supported | |
| VanuatuVU | Not established | Not verified | |
| VenezuelaVE | Not established | Not verified | |
| VermontUS-VT · US state/territory | Not established | Not verified | |
| VietnamVN | 0.1%Foreign contractor income tax | Source-supported | |
| VirginiaUS-VA · US state/territory | Not established | Not verified | |
| WashingtonUS-WA · US state/territory | Not established | Not verified | |
| West VirginiaUS-WV · US state/territory | Not established | Not verified | |
| WisconsinUS-WI · US state/territory | Not established | Not verified | |
| WyomingUS-WY · US state/territory | Not established | Not verified | |
| YemenYE | Not established | Not verified | |
| ZambiaZM | Unresolved: 20% vs abolitionWHT | Conflicting evidence | |
| ZimbabweZW | Not established | Not verified |
How to read the history
The recorded date tells you when a finding entered this dataset; the review date tells you when its evidence was examined. Legal effective dates are shown only when established. The first observation is a baseline, not evidence that a rate began on that date.
Future reviews append observations, preserving earlier findings and corrections. No rate history before the first observation has been invented.