Premium Tax
The mission of the New Hampshire Insurance Department is to promote and protect the public good by ensuring the existence of a safe and competitive insurance marketplace through the development and enforcement of the insurance laws of the State of New Hampshire. We are committed to doing so in an honest, effective and timely manner.
Laws and Rules Pertaining to Premium Taxes
Licensed Companies
- RSA 400-A:31 - Premium Tax
- RSA 400-A:32 - Premium Tax Rates
- RSA 400-A:32-a - Timely Mailing Provision
- RSA 400-A:32-b - Payment by EFT
- RSA 400-A32 - Late Payment Fees
- RSA 400-A34 - Refunds for Overpayment
- RSA 400-A:34-a - Business Enterprise Tax Credit
- RSA 408-B - Life and Health Insurance Guaranty Association of 1996
- RSA 400-A:29 - Company and Producer Fees
- RSA 400-A:39 - Administrative Assessment
- RSA 400-A:37 - Examination Billing
Unlicensed Companies
- RSA 405:29 - Surplus Lines Producers Premium Tax
- RSA 406-B:17 - Independent Procurement Premium Tax
- RSA 406-B:16 - Industrial Insurance Premium Tax
- RSA 406-B:11 - Unlicensed Companies Premium Tax
Licensed Companies 2023 Premium Tax Files
- Property, Casualty & Risk Retention Group Instructions
- Property & Casualty Company
- Risk Retention Group
- Title Insurance Company
- Life, Accident & Health Instructions
- Life Company
- Health, Medical & Dental Instructions
- Health Service, HMO & Delta Dental
To Obtain Licensed Companies Premium Tax Forms for Prior Years, please email PremiumTax@ins.nh.gov.
EFT Instructions
Unlicensed Companies Printable Premium Tax Forms
- Unlicensed Premium Tax Report - Property & Casualty Company
- Unlicensed Premium Tax Report - Life Company
- Independently Procured – Purchasing Group
- Independently Procured – NH & Multi-State Risks
- Industrial Insured – NH & Multi-State Risks
Other Items
FY24 Assessment Template due 9-30-23
For tax inquiries please contact premiumtax@ins.nh.gov.