Insurers.global

US · Country / territory

Reinsurance tax in United States

Source-supported

Evidence reviewed · recorded

Federal excise on taxable reinsurance issued by a foreign reinsurer. Treaty and statutory exemptions apply; state taxes are separate.

Federal excise tax

1% federal excise

Source-supported

Taxable US-to-foreign reinsurance; treaty/statutory exemptions and specified foreign-to-foreign exceptions apply.

Tax base
One cent per dollar or fraction of taxable premium paid.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

2 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:43Z · Source-supported

Evidence reviewed 2026-10-23. Rechecked IRS Publication 510; federal levy remains distinct from state taxes.

Federal excise on taxable reinsurance issued by a foreign reinsurer. Treaty and statutory exemptions apply; state taxes are separate.

Observation: us-20261023-02 · replaces us-20261023-01

Federal excise tax: 1% federal excise — Taxable US-to-foreign reinsurance; treaty/statutory exemptions and specified foreign-to-foreign exceptions apply.
Effective from: unknown; until: not established.

2026-10-23T06:48:42Z · Source-supported

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

Taxable US-to-foreign reinsurance premiums; treaty/statutory exemptions possible. Rev. Rul. 2016-03 removes specified foreign-to-foreign transactions, not the domestic-cedant charge.

Observation: us-20261023-01

Federal excise tax: 1% — Taxable US-to-foreign reinsurance premiums; treaty/statutory exemptions possible. Rev. Rul. 2016-03 removes specified foreign-to-foreign transactions, not the domestic-cedant charge.
Effective from: unknown; until: not established.