Retaliatory Tax

A tax is imposed on foreign insurers that are licensed by the Texas Department of Insurance and that write business in Texas based on a comparison of the aggregate taxes, fees, and assessments imposed by their states of domicile to the aggregate taxes, fees, and assessments imposed by Texas.

Online Filing Now Available

The Comptroller's office is pleased to launch a new version of WebFile for Retaliatory taxpayers. This fast, easy and secure Web-based system allows you to electronically file your Retaliatory Tax report and submit payment (by credit card, electronic check or via TEXNET).

Rate Details and Other Information

Rates

If the aggregate tax, assessment, and fee burden of another state exceeds the aggregate burden in Texas based on the same amount of premium writings, a retaliatory tax is imposed equal to the difference between the states.

Due Date

Yearly: March 1 for the previous calendar year

Electronic Reporting