Starting 1 January 2013, the rate for insurance premium tax is 21% of the insurance premiums plus any separate fees paid for services linked to the insurance policy.



From 1 January 2013 forward


1 March 2011 to 1 January 2013


1 March 2008 tot 1 March 2011


1 March 1984 to 1 March 2008


The new rate of 21% applies to:

  • all new insurance policies commencing on or after 1 January 2013, even where the premiums for the new insurance year were already paid in 2012
  • premiums for insurance policies where the current policy commenced before 1 January 2013 and where the payment deadline for the premiums is on or after 1 January 2013

Please note!

It is possible that the government will also introduce a measure under which the 21% rate will apply to all premiums with a payment deadline in October, November or December 2012, insofar as those premiums are payable for an insured period commencing on or after 1 April 2013.


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