Skip to main content
NCDOR logo NCDOR

Topical Navigation

  • Home
  • File & Pay
  • Taxes & Forms
    Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
    News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    About Us
    • Follow Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
GET THE LATEST INFORMATION Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information
NCDOR »   Taxes & Forms »   Other Taxes And Fees »   Insurance Premiums Tax Information

Insurance Gross Premiums Tax

Notice: The information included on this web site is to be used only as a guide in the preparation of North Carolina tax returns. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances. For answers to questions related to gross premiums tax filings, call toll-free at 1-877-308-9103, option 2, option 5, or 919-754-2600.

North Carolina levies several types of insurance premiums tax upon insurers, both domestic and foreign, for the privilege of engaging in the business of providing insurance in this State. Foreign insurers are subject to retaliatory tax provisions.

Insurers that pay gross premiums tax are not subject to franchise or income taxes imposed by Articles 3 and 4, respectively, of Chapter 105 of the General Statutes.

Filing Requirements

  • Who Should File
  • Types of Tax and Charges
  • Tax Basis
  • Tax Rates and Charges
  • Retaliatory Provisions
  • Return and Due Dates
  • Installment Payments
  • Electronic Funds Transfer (EFT)
  • Filing Exemptions

 

General Information

  • Tax Credits
  • Insurance Tax Administered by the Department of Insurance
  • No Additional Local Taxes

Insurance Gross Premiums Tax Resources

  • Administrative Code
  • Amended Returns
  • Directives and Technical Advice Memoranda
  • Revenue Laws
  • Tax Law Changes
  • Taxpayers' Bill of Rights
  • Technical Bulletins

Ready to file your taxes?

  • Download Forms and Instructions

Other Taxes And Fees

  • 911 Service Charge for Prepaid Wireless Telecommunications Service
  • Conveyance Tax
  • Freight Car Line Companies
  • Installment Paper Dealer Tax
  • Certain Machinery and Equipment Tax
  • Mutual Burial Association Tax
  • Primary Forest Products Tax
  • Dry-Cleaning Solvent Tax
  • Estate Trusts
  • Insurance Premiums Tax Information
    • 2019 IB-13 Gross Premiums Tax Return Life, Accident, Health and Title Companies
    • 2019 IB-33 Gross Premiums Tax Return Property and Casualty Companies
    • 2019 IB-43 Gross Premiums Tax Return Self-Insured Workers Compensation Corporation
    • 2019 IB-43 Instructions Self-Insured Workers Compensation Corporation
    • 2019 IB-43 Rates Table Self-Insured Workers Compensation Corporation
    • 2019 IB-4A1 Captive Insurance Companies
    • 2019 IB-4A1 Form Instructions
    • 2019 IB-4A2 Form Instructions
    • 2019 IB-4A2 Protected Cell Captive Insurance Companies
    • 2019 IB-4A3 Captive Insurance Companies filing as a Consolidated Group
    • 2019 IB-4A3 Form Instructions
    • 2019 IB-53 Gross Premiums Tax Return for Self-Insured Workers Compensation Group, Health Maintenance Organization, Hospital or Dental Service Corporation
    • 2019 IB-83 Gross Premiums Tax Return Risk Purchasing Group
  • Scrap Tire Disposal Tax
  • Solid Waste Disposal Tax
  • Unauthorized Substances
  • White Goods Disposal Tax
  • Written Determinations Motor Vehicle Lease and Rental Tax
  • Motor Vehicle Lease and Subscription Tax
  • Severance Tax
  • Form E-500G, Scrap Tire Disposal Tax Return General Instructions

Share this page:

  • Facebook
  • Twitter
  • Email

How can we make this page better for you?

Back to top

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • Instagram
  • YouTube
  • LinkedIn
  • EMPLOYEE DIRECTORY
  • Translation Disclaimer
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
NCDOR
https://www.ncdor.gov/taxes-forms/other-taxes-and-fees/insurance-gross-premiums-tax