Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Electronic Filing

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Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).

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Insurance Premium Tax (Licensed Captive Insurers)

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Single parent captive insurers may apply for a certificate of authority from the Texas Department of Insurance in order to operate in Texas. An authorized foreign or alien captive that is licensed under the laws of another jurisdiction may redomesticate to Texas upon approval by the Commissioner of Insurance. Captives licensed in Texas may only insure the operational risks of affiliates and the risks of a controlled unaffiliated business. Premium tax is due on the entire premium received by these captives without regard to the location of the risk.


Licensed captive insurers pay a premium tax rate of .5% (.005)

The minimum premium tax due is $7,500 per tax report year.

The maximum premium tax due is $200,000 per tax report year.

Due Date

Yearly: March 1 following the end of the calendar year.

Semi-Annual prepayments: March 1 and August 1 of each year.

Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.