Premium Tax

Admitted Companies

Traditional Insurance Companies (admitted in Georgia) must e-file for quarterly and annual premium tax returns. 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. 

Captive Insurance Companies (admitted in Georgia) are required to file form GID-012C-PT, Annual Captive Premium Tax Return. Examples of forms can be found by clicking the link for Captives under the corresponding tax year. Forms should be filed electronically.

More information for Admitted Companies Premium Tax Filings

Non-Admitted Insurance

Non-Admitted insurance, including Surplus Line Brokers, Direct Procurement and Risk Retention Groups can find forms and information for Premium Tax filings here.

Payment Options

Premium Tax Payments, including County/Municipal and Special Fraud Fund Assessments can still be paid by check. Checks should be mailed to the same lockbox as regular quarterly prepayments.