Insurance Premium Tax Information
Notice: The information included on this web site is to be used only as a guide in the preparation of North Carolina tax returns. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances. For answers to questions related to gross premium tax filings, call toll-free at 1-877-308-9103, option 6, or (919) 715-0869.
North Carolina levies several types of insurance premium tax upon insurers, both domestic and foreign, for the privilege of engaging in the business of providing insurance in this State. Foreign insurers are subject to retaliatory tax provisions.
Insurers that pay gross premium tax are not subject to franchise
or income taxes imposed by Articles 3 and 4, respectively, of
Chapter 105 of the General Statutes.
- Who Should File
- Types Of Tax and Charges
- Tax Basis
- Tax Rates and Charges
- Retaliatory Provisions
- Return and Due Dates
- Installment Payments
- Electronic Funds Transfer (EFT)
- Filing Exemptions