Insurance Premium Tax
In accordance with the Georgia statutes, under the Official Code of Georgia Annotated, Title 47, Chapter 7, Paragraph 61, (O.C.G.A. 47-7-61), “Every fire insurance company, corporation, or association doing business within this state and writing fire, lightning, or extended coverage, inland marine or allied lines, or windstorm insurance policies covering risks located within this state shall on or before April 1 of each year file a return with and pay to the Georgia Firefighters’ Pension Fund a tax of 1 percent of the amounts properly reported for the calendar year preceding the filing of such return on the Exhibit of Premiums and Losses of the Annual Statement form for property and casualty insurance companies …”
In January of each year, the Georgia Firefighters’ Pension Fund provides to all property and casualty and fire-related insurance companies access to the appropriate form for filing the insurance premium tax return for the prior year’s taxes due along with details of the statute and instructions for filing. Upon completion, a copy of the form is to be returned to the Fund with payment due.
An electronic form and instructions are available at the link below. Please include the correct NAIC Number and contact information for the reporting entity. Reporting options available are listed below, please either submit forms electronically or by mail, NOT BOTH:
Paper submission: Mail completed form and check to address listed on form.
Electronic submission: Send an email request to premtax@gfpf.org for electronic payment and form submittal instructions.
For further information, or if assistance is required in completing the form, please send an email to premtax@gfpf.org.
Premium Tax Return Forms
2023 Annual Premium Tax Memo (PDF)
Filing instructions for preparing Annual Premium Tax Return
2023 Annual Premium Tax Return (PDF)
For insurance companies to complete and submit prior to April 1, 2024 in order to avoid penalty.
2022 Annual Premium Tax Memo (PDF)
Filing instructions for preparing Annual Premium Tax Return
2022 Annual Premium Tax Return (PDF)
For insurance companies to complete and submit prior to April 1, 2023 in order to avoid penalty.
2021 Annual Premium Tax Memo (PDF)
Filing instructions for preparing Annual Premium Tax Return
2021 Annual Premium Tax Return (PDF)
For insurance companies to complete and submit prior to April 1, 2022 in order to avoid penalty.
2020 Annual Premium Tax Memo (PDF)
Filing instructions for preparing Annual Premium Tax Forms
2020 Annual Premium Tax Return (PDF)
For insurance companies to complete and submit prior to April 1, 2021 in order to avoid penalty.