Insurance Taxes

The Minnesota Department of Revenue administers seven insurance taxes and surcharges.

We verify that taxes and surcharges are correctly paid and filed on premiums written by insurance companies and surplus lines licensees.

We are also responsible for calculating distributions to fire and police relief associations.

Updated Form for Nonadmitted Insurance
We updated Form IG255, Nonadmitted Insurance Premium Tax Return for Direct Procured Insurance.  Anyone who buys insurance directly from a nonadmitted insurer, including a surplus lines insurer or captive insurance company, must complete this form. For more information, see Direct Procured Insurance Tax.