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Office of the State Auditor

Insurance Premium Tax Evaluations

Insurance companies operating in Colorado are levied a tax on the amount of the premiums they receive from policyholders. The insurance premium tax rate is typically 2 percent.

2023-2027 Evaluation Cycle
Report Title Issue Date Report No.
Credit for Insolvency Assessments Paid August 2023 2023-TE12
Fraternal Society Exemption November 2023 2023-TE17
Structural Insurance Premium Tax Expenditures February 2023 2023-TE5
Tax-Exempt Organization Insurance Premium Tax Deduction February 2024 2024-TE3

 

 

 

2018-2022 Evaluation Cycle
Report Title Issue Date Report No.
Annuities Exemption July 2020 2020-TE23
Captive Insurance Premium Tax Exemptions September 2019 2019-TE27
Crop Hail Insurance Premium Tax Exemption September 2018 2018-TE2
Employee Retirement Plan Insurance Premium Tax Deduction April 2019 2019-TE9
Fraternal Society Exemption January 2019 2019-TE2
In-State Investment Pre-1959 Insurance Premium Tax Deduction September 2019 2019-TE28
Insurance Premium Tax Credit for Contributions to the Colorado Health Benefit Exchange July 2022 2022-TE28
Insurance Premium Tax Expenditures January 2019 2019-TE3
Regional Home Office Insurance Premium Tax Rate Deduction January 2020 2020-TE7
Surplus Lines Insurance Tax and Examination Fee Deduction September 2019 2019-TE29
Tax-Exempt Organization Insurance Premium Tax Deduction April 2019 2019-TE13
Unauthorized Insurance Premium Tax Expenditures January 2020 2020-TE1

Colorado legislature email addresses ending in @state.co.us are no longer active. Please replace @state.co.us with @coleg.gov for Colorado legislature email addresses. Details

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details