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Captive Insurance Premium Tax


The Captive Insurance Premium Tax is paid by captive insurance companies licensed by the Department of Financial Regulation. The tax is computed annually on premiums collected.

How to File

Mandate for Electronic Filing of Returns

Filing online through the Vermont Department of Taxes online system, myVTax, has been mandated by the Commissioner of Taxes. See the myVTax resource center for information about our online filing system. Register, file your return, and pay taxes due at myVTax. If you have any questions, contact our Insurance Premium Tax and Captive Insurance Premium Tax examiner at (802)828-6838.


No. Instructions Title

File Using myVTax

Instructions Vermont Captive Insurance Tax Return

Filing Deadlines

Captive Insurance Premium Tax is filed and paid annually. The return and tax are due by March 15. There are no estimated payments due.

Tax Period Ending Due Date
12/31/2022 3/15/2023


8 V.S.A. § 6014 Tax on premiums collected