TX

Texas Surplus Lines Tax Filing 2026

The Texas surplus lines tax is 4.85% of gross premium, plus a 0.04% stamping fee. SLTax360 automates every filing so MGAs, wholesalers, and retail brokers stay compliant without manual entry.

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Rates effective from 2026-07-23

Texas Rates Snapshot
Surplus Lines Tax 4.85%
Stamping Fee 0.04%

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 Texas Surplus Lines Taxes

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

Each Texas transaction we file is itemized into its components: surplus lines tax (4.85%), stamping fee (0.04%). 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 Texas filings are submitted: SLTax360 transmits Texas filings electronically via REST API (SLTX SMART). Confirmation numbers come back into the platform automatically, and rejections are surfaced as errors rather than left sitting as “filed.” You keep your own Texas licence and portal login either way.

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

Texas Notes: Texas: 4.85% SL tax, 0.04% stamping fee to SLTX. Tax is on total gross premium including fees.

How to file surplus lines tax in Texas

Texas surplus lines policies are filed with the Surplus Lines Stamping Office of Texas (SLTX) through its SMART system. SLTX: "Surplus lines insurance policies must be filed with SLTX no later than the 60th day after the effective date or the issue date of the policy, whichever is later." Later filings are late and carry per-policy fees that TDI assesses each June. The surplus lines tax goes to the Texas Comptroller; the SLTX stamping fee is billed by SLTX. SLTax360 transmits the filing to SMART and stores the confirmation.

Last checked 2026-09-05 against 3 regulator sources: 1. SLTX: Compliance Guidelines; 2. SLTX: Stamping Fees and Taxes; 3. TDI: Surplus lines licence.

  1. Hold the Texas surplus lines licence. The procuring surplus lines licensee's name appears on the policy; filings use the individual or agency licence number. Surplus lines licence holders have no continuing education requirement in Texas.3
  2. File each policy with SLTX within 60 days. New policies, endorsements and cancellations go to SLTX through SMART no later than the 60th day after the effective date or the issue date, whichever is later.1
  3. Pay the SLTX stamping fee invoice. SLTX bills the stamping fee on filed policies; the current rate and billing schedule are on the SLTX billing page.2
  4. Pay the surplus lines tax to the Comptroller. The surplus lines premium tax is paid to the Texas Comptroller of Public Accounts on the Comptroller's schedule, separately from SLTX.2
  5. Keep the SLTX confirmation with the invoice. Auditors and the stamping office ask for it; SLTax360 stores it on the filing.1

Texas at a glance

Where it is filed SLTX SMART (Surplus Lines Stamping Office of Texas)1
Who files The procuring surplus lines licensee (individual or agency licence number on the filing)1
Filing deadline 60th day after the effective date or issue date, whichever is later1
Payment deadline Stamping fee: as invoiced by SLTX. Premium tax: to the Texas Comptroller on its schedule (see source)2
Zero or no-business reports Not stated on the SLTX compliance page1
Late filing Tiered per-policy late fees ($50 to $200 depending on how late and the prior year's late percentage); TDI gives notice by June 15 and payment is due within 30 days of the notice1
Surplus lines tax rate4.85% (from the versioned rate table SLTax360 files with)

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

Texas Surplus Lines FAQ

As of 2026, the Texas surplus lines tax rate is 4.85% of gross premium. The tax base in Texas includes policy fees.

Yes. Texas 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.

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

Texas: 4.85% SL tax, 0.04% stamping fee to SLTX. Tax is on total gross premium including fees.

No later than the 60th day after the effective date or the issue date of the policy, whichever is later. Policies filed after the 60th day are late and carry a per-policy fee.

The surplus lines tax is paid to the Texas Comptroller of Public Accounts by the surplus lines licensee. The stamping fee is billed by SLTX on the policies filed with it.

No. The Texas Department of Insurance states that continuing education courses are not required for a surplus lines licence.

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