Surplus Lines Tax

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 Section 431:8-315 of the Hawaii Revised Statutes. Please contact our office should you have any questions in this regard.

Surplus Lines Tax Forms_104 are only available in OPTins.  Please download tax forms via OPTins.

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) Memorandum 2003-10E Gross Premium Definition
(PDF) Memorandum 2020-7E