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.
13 jurisdictions
5 with sourced findings
8 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.
13 jurisdictions shown
| Jurisdiction | Reported treatment | Evidence | Reviewed |
|---|---|---|---|
| ArgentinaAR | 3.5%Deemed-profit WHT | Older evidence | |
| BoliviaBO | Not established | Not verified | |
| BrazilBR | 2% WHT (2025 source)WHT | Older evidence | |
| ChileCL | 2%WHT | Source-supported | |
| ColombiaCO | 1%WHT | Older evidence | |
| EcuadorEC | 6.25%; 12.5%; 35% scenariosWHT | Older evidence | |
| French GuianaGF | Not established | Not verified | |
| GuyanaGY | Not established | Not verified | |
| ParaguayPY | Not established | Not verified | |
| PeruPE | Not established | Not verified | |
| SurinameSR | Not established | Not verified | |
| UruguayUY | Not established | Not verified | |
| VenezuelaVE | 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.