DE

Delaware surplus lines tax filing, 2026

The Delaware surplus lines tax is 3% of gross premium. SLTax360 calculates what is owed and prepares the filing for your own state portal account.

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Rates effective from 2026-07-24

Delaware rates snapshot

Surplus Lines Tax 3%

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 Delaware surplus lines taxes

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

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

How Delaware filings are submitted: SLTax360 keeps the Delaware rates, rules, deadlines and reports, and prepares each filing for submission through your own Delaware portal account, either by your team or by ours on a supported plan. There is no direct electronic filing integration for Delaware today, and we would rather say so than call it automated. You keep your own Delaware licence and portal login either way.

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

Delaware Notes: Surplus lines tax is 3% of gross premium, less returned premium, when Delaware is the insured's home state. Brokers file quarterly and annual premium tax reports through NAIC OPTins; the annual report (Form SL-1925-A) is due March 1.

Delaware surplus lines FAQ

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

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

Yes, as a prepared filing. SLTax360 maintains the Delaware rates, rules and deadlines, calculates what is owed, produces the report or form the state requires, and stores the confirmation and payment record. However, there is no direct electronic filing integration for Delaware today, so the submission itself is made through your own Delaware portal account. We would rather state that plainly than describe it as automated. You keep your own Delaware licence and portal login. Try the free Delaware rate in the public calculator before signing up.

Surplus lines tax is 3% of gross premium, less returned premium, when Delaware is the insured's home state. Brokers file quarterly and annual premium tax reports through NAIC OPTins; the annual report (Form SL-1925-A) is due March 1.

Take Delaware filings off your desk

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

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