AR

Arkansas surplus lines tax filing, 2026

The Arkansas surplus lines tax is 4% of gross premium. SLTax360 builds the file the state asks for and keeps the confirmation once it is submitted.

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Rates effective from 2024-01-01

Arkansas rates snapshot

Surplus Lines Tax 4%

Estimate only. Figures are calculated from published state rates and are not a guarantee of the amounts due. Verify with the applicable state or stamping office before filing.

How SLTax360 files Arkansas surplus lines taxes

Arkansas sets its own filing channel, fees and deadlines. We keep the Arkansas rates and rules current and apply them to every invoice, so nobody on your team has to check a bulletin by hand.

Each Arkansas transaction we file is itemized into its components: surplus lines tax (4%). Your audit trail shows exactly which line went where. Confirmations are kept, deadlines are tracked, and filings are reconciled against your invoice data.

How Arkansas filings are submitted: Arkansas does not offer an unattended machine channel, so the platform calculates the amounts and generates the state's required file (NAIC OPTins quarterly SL-2 return) for submission through your own Arkansas portal account. The confirmation is stored back against the filing. You keep your own Arkansas licence and portal login either way.

Whether you're an MGA filing a handful of Arkansas transactions per month or a wholesaler running hundreds, the amounts, the deadline and the paperwork are handled in one place. Want to verify the numbers yourself first? Run a free Arkansas calculation (no signup required).

Arkansas Notes: Surplus lines tax is 4% of the premium plus the fees charged to the insured (the expense of underwriting, such as broker and inspection fees), less return premiums, when Arkansas is the insured's home state. It is filed and paid in NAIC OPTins: an SL-2 return each quarter, due 60 days after the quarter ends (May 30, August 29, November 29 and March 1), with no filing for a quarter with no business, and an SL-4 annual statement due March 1, required even with no business. Policies effective on or after January 1, 2027 are reported in SLIP+ for States.

Arkansas surplus lines FAQ

As of 2026, the Arkansas surplus lines tax rate is 4% of gross premium. The tax base in Arkansas includes policy fees.

Arkansas does not currently charge a stamping fee on surplus lines transactions.

Yes, with one manual step. Arkansas does not offer an unattended machine channel, so SLTax360 calculates the amounts and generates the state's required file (NAIC OPTins quarterly SL-2 return), which is then submitted through your own Arkansas portal account, either by your team or by ours on a supported plan. The confirmation is stored back against the filing. You keep your own Arkansas licence and portal login. Try the free Arkansas rate in the public calculator before signing up.

Surplus lines tax is 4% of the premium plus the fees charged to the insured (the expense of underwriting, such as broker and inspection fees), less return premiums, when Arkansas is the insured's home state. It is filed and paid in NAIC OPTins: an SL-2 return each quarter, due 60 days after the quarter ends (May 30, August 29, November 29 and March 1), with no filing for a quarter with no business, and an SL-4 annual statement due March 1, required even with no business. Policies effective on or after January 1, 2027 are reported in SLIP+ for States.

Take Arkansas filings off your desk

In a 15-minute call we show you how your Arkansas volume would run end to end, and what changes in the other states you write.

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