Insurance Maintenance Tax Rates and Assessments on 2023 Premiums

The Texas Department of Insurance (TDI) annually sets the maintenance tax rates to fund its operations. Use these rates to compute taxes reported on Form 25-102, Texas Annual Insurance Maintenance, Assessment and Retaliatory Report (PDF). The report and payment are due March 1, 2024.

The list below shows the relevant Texas Insurance Code (TIC) and Texas Labor Code (TLC) statutes.

Maintenance Tax	Tax Rate
1. Fire and Allied Lines – TIC Chapter 252	0.00136
2. Casualty and Fidelity – TIC Chapter 253	0.00037
3. Motor Vehicle – TIC Chapter 254	0.00050
4. Workers' Compensation – TIC Chapter 255 and TLC Section 407A.302	0.00077
5. Division of Workers' Compensation and Office of Injured Employee Counsel (DWC/OIEC) – TLC Section 403.003 and TLC Section 407A.301	0.02000
6. Workers' Compensation Research – TLC Section 405.003	0.00018
7. Accident and Health – TIC Chapter 257	0.00037
8. Life and Annuities – TIC Chapter 257	0.00037
9. Local Mutual Aid Associations – TIC Chapter 257	0.00037
10. Title Companies – TIC Chapter 271	0.00050
11. Third-Party Administrator (TPA) fees – TIC Chapter 259	0.00018
12. Enrollees – Basic Health Care Service – TIC Chapter 258	$0.85
13. Enrollees – Single Health Care Service – TIC Chapter 258	$0.28
14. Enrollees – Limited Health Care Service – TIC Chapter 258	$0.28

Office of Public Insurance Counsel Assessment	Tax Rate
15. All lines of property and casualty policies – TIC Chapter 501	0.05700
16. Accident and health policies/certificates of coverage – TIC Chapter 501	0.05700
17. Life policies/certificates of coverage – TIC Chapter 501	0.05700
18. HMO policies/certificates of coverage – TIC Chapter 501	0.05700
19. Title policies – TIC Chapter 501	0.05700

More Information

Contact the TDI at 512-676-6170 for information about rate setting.

This publication is intended as a general guide and not as a comprehensive resource on the subjects covered. It is not a substitute for legal advice.

94-130
(01/2024)