IL

Illinois surplus lines tax filing, 2026

The Illinois surplus lines tax is 3.5% of gross premium, plus a 0.04% stamping fee. SLTax360 files it electronically with the state and keeps the confirmation on the filing.

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Rates effective from 2026-07-24

Illinois rates snapshot

Surplus Lines Tax 3.5%
Stamping Fee 0.04%
Fire Marshal Tax 1%

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 Illinois surplus lines taxes

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

Each Illinois transaction we file is itemized into its components: surplus lines tax (3.5%), stamping fee (0.04%). Your audit trail shows exactly which line went where. Confirmations are kept, deadlines are tracked, and filings are reconciled against your invoice data.

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

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

Illinois Notes: 3.5% surplus lines tax and 0.04% SLAI stamping fee. Fire marshal tax is 1%, assessed on a coverage-specific share of premium (property/fire lines only). All amounts round to the nearest whole dollar.

How to file surplus lines tax in Illinois

Illinois surplus lines policies are filed with the Surplus Line Association of Illinois (SLAI) through its Electronic Filing System. There is no day count. SLAI: "While there is not a specific number of days after the effective date specified as a filing deadline, paragraph (6) of the Illinois surplus line law states that it is unlawful to deliver these policies or premium bearing endorsements to the insured unless they show evidence that they have been reported to the SLAI." The surplus lines tax goes to the Illinois Department of Insurance twice a year. SLTax360 transmits the filing to SLAI and stores the confirmation.

Last checked 2026-09-30 against 6 regulator sources: 1. 215 ILCS 5/445 (Illinois surplus line law); 2. SLAI: Reporting Policies and Endorsements; 3. SLAI: Filing Policies and Endorsements (EFS); 4. SLAI: Due Dates; 5. SLAI: Mid Year Tax Statements; 6. 215 ILCS 5/121-2.08 (independent procurement).

  1. Submit every policy under the surplus line producer licence. The surplus line producer submits every insurance contract and premium-bearing endorsement issued under its licence to SLAI for recording. Endorsements that do not affect the premium are exempt.1
  2. Record it with SLAI before delivery. It is unlawful to deliver a surplus lines policy or premium-bearing endorsement unless it contains evidence of recording by SLAI, so the filing comes first. Illinois sets no number of days.1
  3. Keep the SLAI confirmation with the policy. The evidence is the SLAI confirmation number or confirmation page. SLTax360 stores the confirmation number on the filing.2
  4. Send the semi-annual tax statement. Statements and tax go to the Illinois Department of Insurance, not SLAI: by August 1 for policies filed from January to June, and by February 1 for July to December. They are due even with no activity and no tax.4
  5. Pay the fire marshal tax once a year. The fire marshal tax statement and payment are due each February 1 for policies and endorsements filed with SLAI in the previous calendar year.4

Illinois at a glance

Where it is filed SLAI Electronic Filing System (Surplus Line Association of Illinois)3
Who files The surplus line producer, for every contract and premium-bearing endorsement issued under its licence1
Filing deadline No day count. Recorded by SLAI before the policy or premium-bearing endorsement is delivered to the insured1
Payment deadline Surplus lines tax: August 1 (January to June filings) and February 1 (July to December). Fire marshal tax: February 1 each year. Paid to the Illinois Department of Insurance4
Zero or no-business reports Required: tax statements are sent in even with no activity and no tax due4
Late filing Penalties for a tax statement filed after the February 1 or August 1 due date5
Surplus lines tax rate3.5% (from the versioned rate table SLTax360 files with)

Illinois surplus lines FAQ

As of 2026, the Illinois surplus lines tax rate is 3.5% of gross premium. The tax base in Illinois does not include policy fees.

Yes. Illinois applies a stamping fee of 0.04% on top of the surplus lines tax. Stamping fees fund the state-designated stamping office that reviews and processes filings.

Beyond the base surplus lines tax and stamping fee, Illinois also applies a fire marshal tax of 1%. SLTax360 itemizes all of these on every filing so you can audit each line.

Yes. SLTax360 transmits Illinois surplus lines filings electronically via REST API (IL SLAI). 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 Illinois licence and portal login. Try the free Illinois rate in the public calculator before signing up.

3.5% surplus lines tax and 0.04% SLAI stamping fee. Fire marshal tax is 1%, assessed on a coverage-specific share of premium (property/fire lines only). All amounts round to the nearest whole dollar.

Illinois sets no day count for surplus line producers. The policy, and any premium-bearing endorsement, must be recorded by SLAI before it is delivered to the insured (215 ILCS 5/445(6)). SLAI states there is not a specific number of days after the effective date.

It is the independent procurement rule, not the surplus line producer rule. When an insured buys directly from an unauthorized insurer without a broker, the insured reports the contract to SLAI within 90 days after its effective date (215 ILCS 5/121-2.08). Policies placed through a surplus line producer are recorded before delivery.

Twice a year, to the Illinois Department of Insurance: August 1 for policies and endorsements filed with SLAI from January to June, and February 1 for July to December. The fire marshal tax is due each February 1 for the previous calendar year. Statements are required even with no activity.

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