Cross-border reinsurance · Release 2026-10-23
Reinsurance tax by jurisdiction
Taxes on premiums paid to foreign reinsurers, with sources, qualifications and a dated history of what we know.
64 jurisdictions
18 with sourced findings
46 not verified
Country means the jurisdiction of the insurer ceding the premium. US federal excise and state premium taxes are separate; state “foreign insurer” can mean an insurer from another US state. Direct-insurance and surplus-lines rates are not reinsurance rates.
64 jurisdictions shown
| Jurisdiction | Reported treatment | Evidence | Reviewed |
|---|---|---|---|
| AfghanistanAF | Not established | Not verified | |
| ArmeniaAM | 5%WHT | Source-supported | |
| AustraliaAU | Election-dependent: 10% deemed incomeDeemed-profit income tax | Source-supported | |
| AzerbaijanAZ | 4%WHT | Source-supported | |
| BahrainBH | Not established | Not verified | |
| BangladeshBD | 5%WHT | Source-supported | |
| BhutanBT | Not established | Not verified | |
| BruneiBN | Not established | Not verified | |
| CambodiaKH | Exempt for property/risk reinsuranceWHT | Source-supported | |
| ChinaCN | Not established | Not verified | |
| Cook IslandsCK | Not established | Not verified | |
| FijiFJ | Not established | Not verified | |
| GeorgiaGE | Not established | Not verified | |
| Hong KongHK | Not established | Not verified | |
| IndiaIN | Not established | Not verified | |
| IndonesiaID | 2%; 1% for retrocessionWHT | Source-supported | |
| IranIR | Not established | Not verified | |
| IraqIQ | Not established | Not verified | |
| IsraelIL | Not established | Not verified | |
| JapanJP | Not established | Not verified | |
| JordanJO | Not established | Not verified | |
| KazakhstanKZ | 5%WHT | Source-supported | |
| KiribatiKI | Not established | Not verified | |
| KuwaitKW | Not established | Not verified | |
| KyrgyzstanKG | 5%WHT | Source-supported | |
| LaosLA | Not established | Not verified | |
| LebanonLB | Not established | Not verified | |
| MacauMO | Not established | Not verified | |
| MalaysiaMY | Not established | Not verified | |
| MaldivesMV | Not established | Not verified | |
| Marshall IslandsMH | Not established | Not verified | |
| MicronesiaFM | Not established | Not verified | |
| MongoliaMN | Not established | Not verified | |
| MyanmarMM | Not established | Not verified | |
| NauruNR | Not established | Not verified | |
| NepalNP | 1.5%WHT | Older evidence | |
| New ZealandNZ | 2.8%Deemed-profit income tax | Older evidence | |
| North KoreaKP | Not established | Not verified | |
| OmanOM | Exempt from WHTWHT | Source-supported | |
| PakistanPK | 5%WHT | Source-supported | |
| PalauPW | Not established | Not verified | |
| Palestinian TerritoriesPS | Not established | Not verified | |
| Papua New GuineaPG | Not established | Not verified | |
| PhilippinesPH | Excluded from general non-resident corporate income taxIncome tax | Source-supported | |
| QatarQA | Not established | Not verified | |
| SamoaWS | Not established | Not verified | |
| Saudi ArabiaSA | 5%WHT | Older evidence | |
| SingaporeSG | Not established | Not verified | |
| Solomon IslandsSB | Not established | Not verified | |
| South KoreaKR | Not established | Not verified | |
| Sri LankaLK | Not established | Not verified | |
| SyriaSY | Not established | Not verified | |
| TaiwanTW | Not established | Not verified | |
| TajikistanTJ | 6% (dated evidence)WHT | Older evidence | |
| ThailandTH | Not established | Not verified | |
| Timor-LesteTL | Not established | Not verified | |
| TongaTO | Not established | Not verified | |
| TurkmenistanTM | Not established | Not verified | |
| TuvaluTV | Not established | Not verified | |
| United Arab EmiratesAE | 5% non-life VATVAT | Older evidence | |
| UzbekistanUZ | 10%WHT | Source-supported | |
| VanuatuVU | Not established | Not verified | |
| VietnamVN | 0.1%Foreign contractor income tax | Source-supported | |
| YemenYE | Not established | Not verified |
How to read the history
The recorded date tells you when a finding entered this dataset; the review date tells you when its evidence was examined. Legal effective dates are shown only when established. The first observation is a baseline, not evidence that a rate began on that date.
Future reviews append observations, preserving earlier findings and corrections. No rate history before the first observation has been invented.