CA

California Surplus Lines Tax Filing 2026

The California surplus lines tax is 3% of gross premium, plus a 0.18% stamping fee. SLTax360 automates every filing so MGAs, wholesalers, and retail brokers stay compliant without manual entry.

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Rates effective from 2026-07-24

California Rates Snapshot
Surplus Lines Tax 3%
Stamping Fee 0.18%

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 California Surplus Lines Taxes

Filing surplus lines tax in California means navigating California's specific submission channel, fee structure, and deadline rules. SLTax360 abstracts that away: we maintain the California rate configuration in a versioned table and apply it automatically to every invoice you submit.

Each California transaction we file is itemized into its components: surplus lines tax (3%), stamping fee (0.18%). Your audit trail then shows exactly which line went where. Confirmations are retained, deadlines are tracked, and filings are reconciled against your invoice data.

How California filings are submitted: SLTax360 transmits California filings electronically via REST API (CA SLIP). Confirmation numbers come back into the platform automatically, and rejections are surfaced as errors rather than left sitting as “filed.” You keep your own California licence and portal login either way.

Whether you're an MGA filing a handful of California 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 California calculation (no signup required).

California Notes: California has a 0.002% SLIP service charge in addition to SL tax and stamping fee.

How to file surplus lines tax in California

California surplus lines placements are filed with the Surplus Line Association of California (SLA) through its SLIP portal. The SLA requires that for new and renewal policies the Confidential Report of Placement (SL-1) and, unless the risk is on the Export List or the insured is an exempt commercial purchaser, the Diligent Search Report (SL-2) "must be provided within 60 days of placing the insurance". The 3% state tax is paid to the California Department of Insurance on an annual return due March 1; the SLA invoices its stamping fee monthly. SLTax360 files through SLIP and stores the confirmation.

Last checked 2026-09-05 against 4 regulator sources: 1. SLA: Filing Procedures; 2. SLA: State Tax FAQ; 3. SLA: Stamping Fee FAQ; 4. SLA: Broker Licensing.

  1. Hold the surplus line broker licence and bond. The licence expires on the same date as the holder's property and casualty licence, on a two-year term, with a $50,000 surplus line broker bond.4
  2. File the policy documents, SL-1 and SL-2 within 60 days. Declarations page, cover note or binder, the SL-1 and, when required, the SL-2, plus endorsements and cancellations, filed through SLIP in groups of no more than 75 transactions. The SL-2 is not required for Export List risks or exempt commercial purchasers.1
  3. Pay the stamping fee invoice. The stamping fee is 0.18% (in effect since 1 January 2023). Invoices are generated at the close of each month for processed filings and are due on receipt, payable through SLIP or by check.3
  4. File the annual state tax return by March 1. The Annual Statement and Tax Return, with payment of the 3% tax, goes to the California Department of Insurance postmarked on or before March 1 following the calendar year. Brokers whose prior-year tax was $20,000 or more make monthly instalment payments.2
  5. File a zero return if you placed nothing. Licensed surplus line brokers not named on another broker's return who did not transact surplus line business must still file a Zero Premium Tax Return.2

California at a glance

Where it is filed SLIP (Surplus Line Association of California)1
Who files The surplus line broker who signs the SL-11
Filing deadline SL-1 and SL-2 within 60 days of placing the insurance; endorsements and cancellations filed with the same documents1
Payment deadline Stamping fee: monthly invoice, due on receipt. State tax: annual return and payment postmarked by March 1; monthly instalments when the prior-year tax was $20,000 or more2
Zero or no-business reports Yes: a Zero Premium Tax Return is required of active licensees who transacted no surplus line business and are not named on another broker's return2
Late filing Filings received by the SLA more than 60 days after placement are late; the SLA pages read do not state the penalty amounts, so check with the SLA and the CDI1
Surplus lines tax rate3% (from the versioned rate table SLTax360 files with)

assistant, from the regulator pages below; owner to confirm before publishing.

California Surplus Lines FAQ

As of 2026, the California surplus lines tax rate is 3% of gross premium. The tax base in California includes policy fees.

Yes. California applies a stamping fee of 0.18% on top of the surplus lines tax. Stamping fees fund the state-designated stamping office that reviews and processes filings.

Yes. SLTax360 transmits California surplus lines filings electronically via REST API (CA SLIP). Confirmation numbers are returned into the platform automatically and state rejections are surfaced as errors, so a filing never sits marked as filed when the state did not accept it. You keep your own California licence and portal login. Try the free California rate in the public calculator before signing up.

California has a 0.002% SLIP service charge in addition to SL tax and stamping fee.

The SL-1 form, the SL-2 diligent search report when required, and the policy documents must be provided within 60 days of placing the insurance with a surplus lines insurer, through the SLIP portal.

The 3% tax is paid with the Annual Statement and Tax Return to the California Department of Insurance, postmarked on or before March 1 following the calendar year. Brokers whose prior-year tax was $20,000 or more pay monthly instalments.

The SLA stamping fee is 0.18% of the transaction, in effect since 1 January 2023. The SLA invoices it at the close of each month and it is due on receipt.

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