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State
Massachusetts
Premium Tax Notes

Surplus Lines Tax Notes

Important Due Dates

  • Surplus Lines Annual Filing - January 31

James McCarthy
617-521-7417
James.a.mccarthy@mass.gov

State Specific/Other Tax Notes

Effective January 1, 2025, the Massachusetts Division of Insurance requests that the following company licensing fees be paid through OPTins:

Foreign Company Annual and Filing Fees:

  • Annual Filing Fee for Accredited Reinsurer, Life Settlement Provider, and Surplus Lines Carriers
  • Fraternal License Renewal and Annual Filing Fee
  • Renewal for Foreign Company License (Property and Casualty, Life, Accident and Health, and Title Insurer) Fee

Annual Statement Filing Instructions by company type can be found on the DOI’s website: https://www.mass.gov/info-details/annual-statement-notice-and-foreign-license-renewal-process

 

UCAA Fees:

  • Primary Application Fee
  • Amendment Application Fee
  • Expansion Application Fee
  • Foreign Company Corporate Amendment Changes (Amended Articles of Incorporation, Name Change, and Redomestication) Fees

 

Other Fees:

  • Accredited Reinsurer new Application and Annual Filing Fee
  • Certificate of Compliance Fee  
  • Certified Reinsurer Annual Application and Annual Filing Fee
  • HMO New Application and Biennial Filing Fee
  • Life Settlement Provider New and Annual Filing Fee
  • RBPO Certificate and Waiver Annual Fees
  • Reciprocal Jurisdiction New and Annual Filing Fee
  • Service Contract Provider New Application and Renewal Filing Fee

 

The Non-Refundable Fee Schedule can be found at https://www.mass.gov/doc/schedule-of-company-fees-taxes-deposits-0/download

 

Company Licensing Contact: Companies.Mailbox@mass.gov

Tax Notes

Massachusetts has mandated that all filers submit surplus lines annual filings and payments through OPTins.
Filers are required to submit an annual filing even if there is no business to report

State Participation Type
OPTins
Service Override
Off