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Licensed Company Information

Company Changes

Premium Tax

The Vermont Tax Department handles premium tax collection. The Insurance Premium Tax is paid by domestic and foreign insurance companies doing business in Vermont. The tax is computed annually on premiums written (or premiums collected for life insurance companies). Quarterly estimates must be paid based on business during the quarter or estimated based on the prior year’s income.

Due Date

Estimates for the Insurance Premium Tax are filed on the last day of May, August, and November. The final payment is due with the return. The return, with final reconciliation and payment of tax, is due on the last day of February.

Mandate for Electronic Filing of Returns

Filing the Vermont Insurance Premium Tax online through myVTax has been mandated by the Commissioner of Taxes beginning with the filing for the tax year ending Dec. 31, 2015. See myVTax resource center for information about our new online filing system. Register, file your return, and pay taxes due at myVTax. If you have any questions, contact our Insurance Premium Tax and Captive Insurance Premium Tax examiner, 802-828-6838.

See also 32 V.S.A. Chapter 211, Subchapter 7 Insurance Companies          

Questions

For questions from licensed or authorized companies regarding tax forms, filing due dates, filing address, and tax policy, contact:

Vermont Department of Taxes
Miscellaneous Tax Division
(802) 828-6838

For questions regarding taxable transactions, retaliatory requirements or other statutory accounting issues, contact:

Vermont Department of Financial Regulation
Insurance Division, Company Licensing
(802) 828-2470 or dfr.complic@vermont.gov

For questions from producers regarding surplus lines transactions tax forms, due dates and filing addresses, contact:

Vermont Department of Financial Regulation
Insurance Division, Producer Licensing
(802) 828-3303 or dfr.producerlicensing@vermont.gov

Service of Process

Change of Registered Office for Service of Process

Unlike most states, the Insurance Department in Vermont is not involved in Service of Process. The Vermont Secretary of State’s Office performs this function. When an insurer is licensed with our office, we forward the Service of Process form to the Vermont Secretary of State. The company must then keep its registered agent for Service of Process information current with the Secretary of State. For information call 802-828-2386 or visit the Secretary of State Service of Process webpage.

Other Information

Holding Company Forms
Global Receivership Information Database (GRID)