Insurance Premiums Tax/Surcharge
Insurance Premiums Tax is a tax paid by all life insurance companies, all stock insurance companies, all mutual insurance companies, and all captive insurers doing business in Kentucky.
The tax is assessed on premiums collected by insurance companies on policies written in Kentucky during the preceding calendar year.
The Insurance Premium Surcharge is charged and collected by every foreign, domestic, or alien insurer, other than life insurers, on premiums, assessments, or other charges, for insurance coverage provided to its policyholders on risks located in Kentucky.
The Insurance Premiums Tax Laws are located in Chapter 136 of the Kentucky Revised Statutes.
 |
Locate Forms to Download |
 |
|
Contact DOR Staff |
|
If you have questions or require forms not included in this list please contact us.
Questions can be directed to the Kentucky Department of Revenue, Financial Tax Section, Station 61, PO Box 1303, Frankfort, KY 40602 (502) 564-4810.
|