MD

Maryland surplus lines tax filing, 2026

The Maryland surplus lines tax is 3% 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 2026-07-24

Maryland 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 Maryland surplus lines taxes

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

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

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

Maryland Notes: Surplus lines tax is 3% of the gross premium, including fees the insurer keeps, less return premiums, when Maryland is the insured's home state. Fees the broker charges and keeps are not taxed. The broker reports each quarter on the Maryland Insurance Administration's Surplus Lines Report Application by May 15, August 15, November 15 and February 15, and files and pays the tax every half year in NAIC OPTins by September 15 (January to June) and March 15 (July to December). No report or return is required for a period with no business.

Maryland surplus lines FAQ

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

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

Yes, with one manual step. Maryland does not offer an unattended machine channel, so SLTax360 calculates the amounts and generates the state's required file (MIA quarterly report and NAIC OPTins semi-annual tax return), which is then submitted through your own Maryland 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 Maryland licence and portal login. Try the free Maryland rate in the public calculator before signing up.

Surplus lines tax is 3% of the gross premium, including fees the insurer keeps, less return premiums, when Maryland is the insured's home state. Fees the broker charges and keeps are not taxed. The broker reports each quarter on the Maryland Insurance Administration's Surplus Lines Report Application by May 15, August 15, November 15 and February 15, and files and pays the tax every half year in NAIC OPTins by September 15 (January to June) and March 15 (July to December). No report or return is required for a period with no business.

Take Maryland filings off your desk

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

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