Tax / Fee / Assessment Table

FSLSO Service Fees
All new and renewal policies (and subsequent endorsements) with an effective date on or after April 1, 2020 0.06%
All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2017 - March 31, 2020 0.1%
All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2016 - March 31, 2017 0.15%
All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2014 - March 31, 20160.175% 
All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2013 - March 31, 2014 0.2%
All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2007 - March 31, 2013 0.1%
All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2006 - March 31, 2007 0.2%
All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2004 - March 31, 2006 0.25%
All new and renewal policies (and subsequent endorsements) with an effective date before April 1, 2004 0.3%
FL DFS Premium Receipts Tax


All applicable policies placed by a surplus lines agent with an effective date on or AFTER July 1, 20204.94%*

*Multistate risks will also be taxed at 4.94% on the entire premium, eliminating the requirement to charge the tax rate of the state where the risk or exposure is located.

 

All applicable policies placed by a surplus lines agent with an effective date BEFORE July 1, 2020
5.0%*

*Multistate risks effective prior to July 1, 2020, where Florida is the home state are taxed based on that respective state’s (or states’) tax rate and percentage of exposure. Regardless of the location of the risk (except for premium associated with risk outside the United States and its territories), the entire surplus lines premium must be filed with FSLSO.

 

All applicable independently procured coverage policies regardless of the effective date
5.0%*

*Multistate risks where Florida is the home state are taxed based on that respective state’s (or states’) tax rate and percentage of exposure. Regardless of the location of the risk (except for premium associated with risk outside the United States and its territories), the entire surplus lines premium must be filed with FSLSO.

Download a list of the current tax rates used for Florida multistate tax estimates.

EMPA Surcharge
Certain residential property policies with an effective date on or after January 1, 2006 $2.00
Certain commercial property policies with an effective date on or after January 1, 2006$4.00


Applicable coverage codes:

1000 Commercial Property
1001 Builders Risk - Commercial
1003 Apartments - Commercial
1005 Commercial Package
1006 Condominium - Commercial
1017 Collateral Protection (force placed coverage)
2000 Homeowners-HO-1
2001 Homeowners-HO-2
2002 Homeowners-HO-3
2003 Homeowners-HO-4 - Tenant
2004 Homeowners-HO-5
2005 Homeowners-HO-6 - Condo Unit Owners
2006 Homeowners-HO-8
2007 Builders Risk - Residential
2009 Dwelling Property
2010 Farmowners Multi-Peril
2011 Mobile Homeowners
State and governmental entities are NOT exempt and therefore are also assessable. 


Citizens Assessment
All new and renewal policies (and subsequent endorsements) submitted on or after April 1, 2020 will not be assessed or returned, regardless of effective date.

 

Policies issued or renewed with an effective date on or after July 1, 2015 0%
Emergency Assessment - All new and renewal policies (and subsequent endorsements) with an effective date between July 1, 2011 - June 30, 20151.0%
Emergency Assessment - All new and renewal policies (and subsequent endorsements) with an effective date between December 15, 2008 - June 30, 20111.4%
Regular Assessment - All new and renewal policies (and subsequent endorsements) with an effective date between January 1, 2006 - December 31, 20066.84%

 

Applicable coverage codes:1000 Commercial Property
1001 Builders Risk - Commercial
1002 Business Income
1003 Apartments - Commercial
1005 Commercial Package
1006 Condominium Package - Commercial
1009 Earthquake
1010 Flood - Commercial
1012 Mortgagee Impairment
1013 Windstorm and/or Hail - Commercial
1014 Mold Coverage - Commercial
1016 Excess Flood - Commercial
1017 Collateral Protection (force placed coverage)
2000 Homeowners-HO-1
2001 Homeowners-HO-2
2002 Homeowners-HO-3
2003 Homeowners-HO-4 - Tenant
2004 Homeowners-HO-5
2005 Homeowners-HO-6 - Condo Unit Owners
2006 Homeowners-HO-8
2007 Builders Risk - Residential
2008 Flood - Residential
2009 Dwelling Property
2010 Farmowners Multi-Peril
2011 Mobile Homeowners
2012 Windstorm - Residential
2013 Mold Coverage -Residential
2015 Excess Flood - Residential 
State and governmental entities are NOT exempt and therefore are also assessable. 
FHCF Assessment
All new and renewal policies (and subsequent endorsements) submitted on or after April 1, 2019 will not be assessed or returned, regardless of effective date. 

 

Policies issued or renewed with an effective date on or after January 1, 20150%
All new and renewal policies (and subsequent endorsements) with an effective date between January 1, 2011 - December 31, 20141.3%
All new and renewal policies (and subsequent endorsements) with an effective date between January 1, 2007 - December 31, 20101.0%

 

Applicable coverage codes:

All coverage codes are assessable with the exception of:

  • Medical Malpractice (6000, 6001, 6002, 6003),
  • Worker's Compensation — Excess Only (1204),
  • Accident & Health (1200), and
  • Longshoremen and Harbor Workers Compensation Act (3008).  

All marine and aviation coverages are subject to the FHCF Assessment.

State and governmental entities are NOT exempt and therefore are also assessable.