Office of Insurance and Safety Fire CommissionerRalph T. Hudgens
Commissioner
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Premium Tax Division
2 Martin Luther King, Jr. Drive
West Tower, Suite 916
Atlanta, Georgia 30334

Telephone: 404-656-7553
Toll Free: 800-656-2298
Between 8:00 AM and 5:00 PM

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Premium Tax

Traditional Insurance Companies (admitted in Georgia) January 1, 2014, the Georgia Department of Insurance mandated electronic filing for quarterly and annual premium tax returns. Please see Directive 13-EX-3  BE ADVISED that Form GID-012-PT, Annual Premium Tax Return and GID-012A-PT, Statement of Quarterly Premium Tax must be e-filed and taxes paid (if due), on or before the due date to avoid late filing and late payment penalties.  O.C.G.A. §§ 33-8-6(a) and 33-8-6(c). 

Captive Insurance Companies (admitted in Georgia) are required to file form GID-012C-PT, Annual Premium Tax Return, for premiums received on and after July 1, 2015.  Form GID-012C-PT is not available for e-filing at this time and must be filed manually.  Captive companies admitted prior to July 1, 2015 must also file form GID-012-PT for premiums received on and after January 1, 2015 and before July 1, 2015.  Form GID-012-PT must be submitted electronically.

Surplus Line Brokers and Insureds Independently Procuring Nonadmitted Insurance: Form GID-212-PT (an Excel workbook) is available on this page by clicking on Forms and Filing Instructions/Surplus Line Brokers and MUST be utilized when filing quarterly premium tax affidavits. Please DO NOT file zero (no business for the quarter) affidavits until further notice! ONLY file an affidavit when there is business or returns to report.  PLEASE NOTE THAT PREVIOUS VERSIONS OF THE SURPLUS LINE BROKER AFFIDAVIT ARE NOT ACCEPTABLE AND WILL BE RETURNED - AND MAY BE CONSIDERED NOT TIMELY FILED.  Form GID-214-PT must be filed for insurance independently procured (i.e., procured without a licensed surplus line broker).

Risk Retention Groups: do not file zero affidavits until further notice - PLEASE NOTE, if you are not filing a fourth quarter affidavit, Form GID-213-PT must be filed by the fourth quarter due date of January 15th. Forms are available on this page by clicking on Forms and Filing Instructions.

Please call the Premium Tax Division with any questions ... 404-656-7553 or email premiumtax@oci.ga.gov.

 

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