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.
50 jurisdictions
24 with sourced findings
26 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.
50 jurisdictions shown
| Jurisdiction | Reported treatment | Evidence | Reviewed |
|---|---|---|---|
| AlbaniaAL | Not established | Not verified | |
| AndorraAD | Not established | Not verified | |
| AustriaAT | Reinsurance exemptPremium tax | Partial tax coverage | |
| BelarusBY | Not established | Not verified | |
| BelgiumBE | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| Bosnia and HerzegovinaBA | 10%WHT | Source-supported | |
| BulgariaBG | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| CroatiaHR | Not established | Not verified | |
| CyprusCY | Not established | Not verified | |
| CzechiaCZ | Not established | Not verified | |
| DenmarkDK | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| EstoniaEE | Not established | Not verified | |
| FinlandFI | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| FranceFR | Reinsurance exemptPremium tax | Partial tax coverage | |
| GermanyDE | Generally exempt from premium taxPremium tax | Partial tax coverage | |
| GibraltarGI | Not established | Not verified | |
| GreeceGR | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| GuernseyGG | Not established | Not verified | |
| HungaryHU | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| IcelandIS | Not established | Not verified | |
| IrelandIE | Reinsurance excluded from insurance leviesInsurance levies | Partial tax coverage | |
| Isle of ManIM | Not established | Not verified | |
| ItalyIT | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| JerseyJE | Not established | Not verified | |
| KosovoXK | Not established | Not verified | |
| LatviaLV | Not established | Not verified | |
| LiechtensteinLI | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| LithuaniaLT | Not established | Not verified | |
| LuxembourgLU | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| MaltaMT | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| MoldovaMD | Not established | Not verified | |
| MonacoMC | Not established | Not verified | |
| MontenegroME | Not established | Not verified | |
| NetherlandsNL | Reinsurance exemptPremium tax | Partial tax coverage | |
| North MacedoniaMK | 10%WHT | Source-supported | |
| NorwayNO | Not established | Not verified | |
| PolandPL | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| PortugalPT | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| RomaniaRO | Not established | Not verified | |
| RussiaRU | Not established | Not verified | |
| San MarinoSM | Not established | Not verified | |
| SerbiaRS | Not established | Not verified | |
| SlovakiaSK | Not established | Not verified | |
| SloveniaSI | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| SpainES | 1.5% income tax; IPT exemptNon-resident income tax / IPT | Source-supported | |
| SwedenSE | Not established | Not verified | |
| SwitzerlandCH | Reinsurance exemptPremium/stamp tax | Partial tax coverage | |
| TürkiyeTR | Not established | Not verified | |
| UkraineUA | 0% qualifying; 12% otherwiseTax paid by cedant | Older evidence | |
| United KingdomGB | Exempt from IPTPremium tax | Source-supported |
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.