FL

Florida Surplus Lines Tax Filing 2026

The Florida surplus lines tax is 4.94% of gross premium, plus a 0.03% FSLSO 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

Florida Rates Snapshot
Surplus Lines Tax 4.94%
FSLSO Fee 0.03%

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 Florida Surplus Lines Taxes

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

Each Florida transaction we file is itemized into its components: surplus lines tax (4.94%), FSLSO Fee (0.03%). 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 Florida filings are submitted: SLTax360 transmits Florida filings electronically via SOAP (FSLSO). Confirmation numbers come back into the platform automatically, and rejections are surfaced as errors rather than left sitting as “filed.” You keep your own Florida licence and portal login either way.

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

Florida Notes: Florida: SL tax 4.94%. FSLSO service fee 0.03% on policies effective on or after July 1, 2026. Fire marshal 1% on fire and allied lines. FIGA 0.5%.

How to file surplus lines tax in Florida

Florida surplus lines transactions are reported to the Florida Surplus Lines Service Office (FSLSO). Its procedures manual requires agents "to file policy information within 30 days from the effective date of the policy transaction on all premium bearing transactions", and an agent who transacted business in a quarter files an affidavit by the 45th day after the quarter. FSLSO invoices the 4.94% premium receipts tax and its service fee quarterly, due by the 45th day after quarter end. SLTax360 transmits each transaction to FSLSO and stores the confirmation.

Last checked 2026-09-05 against 2 regulator sources: 1. FSLSO: Agent Procedures Manual; 2. FSLSO: Licensing FAQs.

  1. Hold the Florida surplus lines licence and self-appointment. The self-appointment is renewed every two years by the end of the agent's birth month; an expired appointment stops filings.2
  2. File every premium-bearing transaction within 30 days. New policies, renewals, endorsements and cancellations are filed with FSLSO within 30 days of the transaction's effective date.1
  3. File the quarterly affidavit. Any agent who transacted business during a calendar quarter files an affidavit with FSLSO on or before the 45th day following the quarter.1
  4. Pay the quarterly invoice by the 45th day. FSLSO issues invoices on the first business day of January, April, July and October; payment is due on or before the 45th day after the quarter ends (February 14, May 15, August 14, November 14).1
  5. Keep the FSLSO confirmation with the invoice. Unreported transactions found by FSLSO staff draw interest at 9% compounded annually, and unpaid taxes and fees can be fined up to $500 per day.1

Florida at a glance

Where it is filed FSLSO (Florida Surplus Lines Service Office) batch and portal filing1
Who files The surplus lines agent who placed the policy, under an active self-appointment2
Filing deadline Within 30 days of the effective date of each premium-bearing transaction1
Payment deadline Quarterly: on or before the 45th day after quarter end (Feb 14, May 15, Aug 14, Nov 14)1
Zero or no-business reports The quarterly affidavit is required of agents who transacted business in the quarter; a no-business rule is not stated in the manual1
Late filing Interest at 9% compounded annually on unreported premium-bearing transactions; fines up to $500 per day for taxes and fees not paid when due1
Surplus lines tax rate4.94% (from the versioned rate table SLTax360 files with)

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

Florida Surplus Lines FAQ

As of 2026, the Florida surplus lines tax rate is 4.94% of gross premium. The tax base in Florida includes policy fees.

Yes. Florida applies a stamping fee of 0.03% on top of the surplus lines tax. Stamping fees fund the state-designated stamping office that reviews and processes filings.

Yes. SLTax360 transmits Florida surplus lines filings electronically via SOAP (FSLSO). 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 Florida licence and portal login. Try the free Florida rate in the public calculator before signing up.

Florida: SL tax 4.94%. FSLSO service fee 0.03% on policies effective on or after July 1, 2026. Fire marshal 1% on fire and allied lines. FIGA 0.5%.

Within 30 days from the effective date of the transaction, for every premium-bearing transaction, including endorsements and cancellations.

Quarterly. FSLSO invoices on the first business day of January, April, July and October, and payment is due on or before the 45th day after the quarter ends.

A 4.94% premium receipts tax applies to policies with an effective date on or after July 1, 2020, plus the FSLSO service fee, which FSLSO sets by effective date.

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