PA | Each year at this time all surplus lines licensees (resident and non-resident) licensed in the Commonwealth of Pennsylvania are reminded to file and remit the collected gross premium surplus lines tax for the preceding calendar year. The surplus lines tax levied by the Commonwealth of Pennsylvania is three percent (3%) of taxable gross premiums less any return premium for insurance placed with either an eligible surplus lines insurer or other non-admitted insurer.
Tax payments of less than $1,000 may be mailed to the Pennsylvania Department of Revenue. However, tax payments of $1,000 or more MUST be made electronically.