Health Care Claims Tax

Overview

The Health Care Claims Tax is paid by insurance companies offering health insurance, companies that self-insure employees’ health coverage, third-party administrators, and pharmacy benefit managers. The tax is computed on health insurance claims paid for the fiscal year beginning July 1 and ending June 30.

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. Taxpayers may file returns and pay tax due using myVTax, our free, secure, online filing site. See myVTax resource center for more information about our online filing system. If you have any questions, contact our Health Care Claims Tax examiner, (802) 828-6880.

Filing Deadlines

Health Care Claims Tax is filed and paid annually. The return and tax are due January 1 following the end of the fiscal year.

Print due dates (pdf)

 
Tax Period Ending Due Date
Tax Year 2019  
6/30/2019 1/02/2020
Tax Year 2020  
6/30/2020 1/04/2021

LAWS, REGULATIONS AND GUIDANCE
32 V.S.A. Chapter 243 Health Care Claims Tax