Form 25-100 (Back)(Rev.1-10/20)
Instructions for Completing the Texas Annual Insurance Premium Tax Report
(Licensed Insurance Companies and Miscellaneous Organizations)
Chapters 221, 222, 223 and 224, Texas Insurance Code (TIC), provide for the collection of an annual premium tax on gross premiums from Jan. 1 through
Dec. 31. All licensed insurance companies, including reinsurers and HMOs, must file this report. Reinsurance Companies must file a zero report if they do
not have any direct written premiums during the taxable year on property or risk located in Texas. The report and any additional payment are due on
March 1 of each year for the preceding tax year or on the due date of your Annual Statement filed with the Texas Department of Insurance (TDI).
NOTE: When completing tax reports using National Association of Insurance Commissioners (NAIC) information, any reported information
must be complete and consistent with Texas tax statutes and rule requirements.
SECTION I: Life Insurance Premiums and Health Maintenance
Item 18 Non-taxable premiums - Enter the total non-taxable property
Organization (HMO) Revenues (TIC, Chapter 222)
and casualty premiums from the
Computation of Non-Taxable
worksheet (Form 25-205), Item 14, Column D.
Gross life premiums or HMO revenues - Enter the gross amount
of life insurance premiums, membership fees, assessments, dues
Item 20 Tax rate - Property and Casualty insurers use 1.6% or 0.016.
and any other consideration received during the year for policies
Reciprocal and Interinsurance Exchange use 1.7% or 0.017,
or contracts covering persons located in Texas; OR the gross
unless the insurer has filed an election to be taxed as a property
amount of HMO revenues collected during the year for the
and casualty insurer as provided in Chapter 224, TIC.
issuance of HMO certificates or contracts covering persons living
Title insurers use 1.35% or .0135.
in Texas. The primary HMO is responsible for the tax on revenues
when the HMO arranges for health care services directly or
SECTION IV: Credits
indirectly through contracts and subcontracts with other providers
Item 23 Credits - (TIC, Chapters 221, 222, 223, 401 and 803). Enter the
and physicians. Premiums and revenues received from the State
total of the examination expenses paid to the TDI, another State
Treasury for insurance coverage on Medicaid and the Children's
of Texas agency authorized to conduct an examination, or
Health Insurance Program (CHIP) are subject to premium tax
expenses paid to a third party
as part of a
beginning Sept. 1, 2003.
any overhead assessment paid to the TDI
during the tax year. Credits will not be allowed for the following:
Item 2 Non-taxable premiums - Enter the total non-taxable life
examination expenses incurred by representatives of the TDI
premiums or the total non-taxable HMO revenues from the
that are directly attributable to an examination of the books,
appropriate column of the
Computation of Non-Taxable Premiums
records, accounts or principal offices of a domestic insurance
worksheet (Form 25-205), Item 14, Column A or B.
company located outside this state;
examination expenses or fees paid to a state other than this
Item 6 & Item 9 If the tax due is less than zero, enter the negative number.
SECTION II: Accident and Health Insurance Premiums (TIC, Chapter 222)
examination expenses paid in a different tax year.
The credit is limited to the TOTAL PREMIUM TAX DUE on Item 22.
Item 11 Gross accident and health premiums - Enter the gross amount
of accident and health insurance premiums, membership fees,
Item 24 Assessment and CAPCO credits (TIC, Chapters 228, 462,
assessments, dues and any other consideration received during
463, 2203 and 2602) - Enter credits up to the PREPRINTED
the year for policies or contracts covering persons living in Texas.
maximum available. CAPCO credits are included in the
preprinted maximum available. The credit is limited to the
Item 12 Employee contributions for benefit plans - Enter the total
total premium tax due on Item 22 less the credit taken on
premiums received from insurers' employees for accident and
health if not included in Item 11.
Item 13 Non-taxable premiums - Enter the total non-taxable accident and
Item 28 Penalty and interest (Subtitle B, Title 2, Tax Code, 111.060
health premiums from the
Computation of Non-Taxable Premiums
worksheet (Form 25-205), Item 14, Column C.
1-30 days late: Enter penalty of 5% (.05) of Item 27.
31-60 days late: Enter penalty of 10% (.10) of Item 27.
Item 16 Total tax due - Life, Accident and Health insurance companies: If
the total tax due is less than zero, enter the negative number.
Over 60 days late: Enter penalty of 10% (.10) of Item 27
Property & Casualty insurance companies writing accident and
plus interest. Calculate interest at the rate published
health insurance: If the total tax due is less than zero, enter zero.
online at , or call the Comptroller at
(877) 447-2834, for the applicable interest rate.
SECTION III: Property and Casualty Insurance Premiums (TIC, Chapter
For assistance: If you have any questions regarding Insurance Tax,
221), Certified Self-Insurance Group Premiums (TLC, Sec. 407A.304)
contact the Texas Comptroller's field office in your area or call
and Title Insurance Premiums (TIC, Chapter 223)
(800) 252-1387 or (512) 463-4600. Details are also available
online at . Our Tax Help e-mail address
Item 17 Gross property and/or casualty, certified self-insurance group
or title premiums - Enter the gross amount of property and
casualty insurance premiums, certified self-insurance group
premiums, membership fees, assessments, dues and any other
consideration written during the year for policies or contracts
You have certain rights under Chapters 552 and 559, Government
covering property or risk located in Texas; OR enter the gross
Code, to review, request and correct information we have on file about
amount of title insurance premiums, membership fees, dues and
you. Contact us at the address or phone numbers listed on this form.
any other consideration received during the year for policies or
contracts covering property located in Texas. Both title agents and
title insurers are subject to the premium receipts tax; however, the
Electronic reporting and payment options
State of Texas facilitates the collection of the premium tax on the
are available 24 hours a day, 7 days a week.
premium retained by the agent by setting the division of the
Have this form available when you log on.
premium between insurer and agent so that the insurer receives
the premium tax due on the agent's portion of the premium and
remits it to the state.