Calculate surplus lines premium tax, stamping fee and total cost to the insured for non-admitted (E&S) policies.
How the surplus lines tax calculator works
Policies placed with non-admitted carriers carry a surplus lines tax and often a stamping fee, collected by the surplus lines broker. Whether carrier fees are taxed depends on the home state.
Formula
Taxable base = Premium (+ carrier fees if taxable). SL tax = Base × Tax rate. Stamping = Base × Stamping rate. Total = Premium + Fees + Tax + Stamping + Broker fee.
How to use it
Enter premium and carrier fees.
Choose whether fees are taxable in the home state.
Enter the home-state surplus lines tax and stamping rates.
Add any broker fee.
Worked example
$12,500 premium plus $400 of taxable fees at a 4.94% tax and 0.04% stamping fee gives $637.26 tax and $5.16 stamping.
Frequently asked questions
Which state’s tax applies?
Under the NRRA, the insured’s home state collects the surplus lines tax.
Are broker fees taxed?
Rules vary — some states tax broker fees, others don’t. Check the home state’s rules.
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