Surplus Lines Tax

Note:

1) The Hawaii Insurance Division implemented OPTins as its surplus lines tax payment processing system, effective August 15, 2019. Please see notice through the link below for more information:

Notice to SLB on OPTins

2) Effective October 01, 2019, the Hawaii tax rate of 4.68% on surplus lines is to be the single rate used on all surplus lines insurance for which Hawaii is the home state, pursuant to Act 216 of 2019. A copy of Act 216 (19) can be located under the Commissioner’s Memo section below. Please contact our office should you have any questions in this regard.


104-NRRA Tax Forms
2019 (Quarterly, Q1-Q3) – ZIP file
2019 (Quarterly, Q4) – ZIP file

Instructions on How to Open Zip Files on PC and Mac


2018 (Quarterly, Q1-Q4)
2017 (Quarterly, Q1-Q4)
2016 (Quarterly, Q1-Q4)

All return premiums in the tax filings must be supported by submitting copies of 1) prior tax filings submitted with the policies highlighted or marked, and 2) return premium invoices or endorsements. Tax filings without supporting documentation will be considered incomplete and will be subject to a late filing penalty if not submitted by the tax due date.

For further instructions in how to fill out this form, please see the FAQs below.

Frequently Asked Questions (FAQs)


Commissioner’s Memorandums
(PDF) Act 216, session laws of Hawaii 2019
(PDF) Memorandum 2003-10E Gross Premium Definition
(PDF) Request for Email Address