Taxes

DOMESTIC OR FOREIGN/ALIEN INSURERS: As a first step, please scroll down toward the bottom of this page, open the Annual Taxes and Fees Datasheet, and print the one page that relates to the entity for which you are paying taxes and/or fees.  The Datasheet contains information essential to filing correctly.  Please do not skip this step.


We recommend that all insurers use the NAIC OPTins system to report and pay taxes and fees.  

TAX NEWS

1/10/2017 - 2016 Tax Forms and Instructions are published and ready for use.  The tax rate applicable to insurers for most health insurance premiums remains at 2%.  The tax rate applicable to insurers for most property, casualty and life insurance premiums has decreased from 2.00% to 1.95%.  See Regulatory Bulletin 2016-02 for details.

10/21/2016 - Insurers domiciled in South Carolina that are authorized in Arizona to transact life insurance and that paid retaliation for 2015 may be eligible for an overpayment refund.  One Arizona-domiciled insurer reported an incorrect amount of taxes and fees paid to South Carolina municipalities, which resulted in an erroneous addition to the rate of tax applicable to South Carolina insurers authorized to transact life insurance in Arizona.  The previously posted rate was 2.077348%; the corrected rate is 0.758518%.  We are reaching out to the South Carolina-domiciled insurers that we believe may be affected to help them file amended retaliation reports if they wish to do so.

10/16/2015 - Beginning with Tax Year 2015, insurers domiciled in Hawaii, Massachusetts, Minnesota, New York, and Rhode Island shall not be subject to retaliation in Arizona (and Arizona-domiciled insurers shall not be subject to retaliation in those states).  Arizona Revised Statutes § 20-230 was revised (Laws 2015, Ch. 184, Sec. 1)  to exempt from retaliation insurers "...that are domiciled in another state or foreign country that does not impose retaliatory taxes, or whose laws, on a reciprocal basis, exempt from retaliatory taxes similar insurers domiciled in this state doing business, or that might seek to do business in the other state or foreign country." 

 

FIND TAX FORMS AND INSTRUCTIONS

Select the taxpayer type from the submenu.

Annual Tax and Fees Data Sheet for 2016

INSURERS SHOULD OPEN THIS DOCUMENT AS A FIRST STEP.  Read the first page, which contains important instructions.














Recent Document Updates
DATEDESCRIPTION
01/24/2017Corrected the originally published document, which failed to reflect some insurer payments to the Arizona Automobile Theft Authority and erroneously reflected certain types of reinsurers as owing a fee.
01/9/2017Published

Historical Documents

Only use if needed to amend a 2015 tax report.