Premium Tax
The mission of the New Hampshire Insurance Department is to promote and protect the public good by ensuring the existence of a safe and competitive insurance marketplace through the development and enforcement of the insurance laws of the State of New Hampshire. We are committed to doing so in an honest, effective and timely manner.
Licensed Companies 2024 Premium Tax Files
The New Hampshire Insurance Department (NHID) is excited to announce the availability of a free electronic tax filing system for premium tax returns, developed in partnership with TriTech.
This initiative aims to streamline the filing process and was developed to encourage carriers to move away from mailing paper premium tax returns.
Carriers can now access the free version of TriTech’s software directly at this link: https://nonsub.tritechsoft.com.
For insurers using the TriTech Premium Pro® tax software, direct e-filing options are available within the software program. For all other filers, you may access the New Hampshire e-filing program free of charge at the above link. For all technical questions regarding either e-filing system, please call TriTech at 800-380-6407, or email support@tritechsoft.com.
Benefits of the new system include:
- Electronic signatures, eliminating the need for wet signatures.
- Simplified and secure document submission.
- Cost-free filing for all authorized insurers.
Payments cannot be transmitted through TriTech. Insurers with a tax liability of $20,000 or more must remit payment via EFT.
Instructions for ACH credit or wire transfers remain unchanged from last year. For tax liabilities less than $20,000, payment may be made by ACH credit, wire, or by check.
For questions, EFT banking instructions, CY2024 tax forms, or prior year tax forms, contact us at premiumtax@ins.nh.gov and please include the company’s NAIC number(s) you are referencing.
- Health, Medical, & Dental Instructions 2024
- Life, Accident, & Health Instructions 2024
- Property & Casualty & Risk Retention Group Instructions 2024
EFT Instructions
Unlicensed Companies Printable Premium Tax Forms
- Unlicensed Premium Tax Report - Property & Casualty Company
- Unlicensed Premium Tax Report - Life Company
- Independently Procured – Purchasing Group
- Independently Procured – NH & Multi-State Risks
- Industrial Insured – NH & Multi-State Risks
Administrative Assessment Invoice
For further information, contact the Tax Division at premiumtax@ins.nh.gov.
Laws and Rules Pertaining to Premium Taxes
Licensed Companies
- RSA 400-A:31 - Premium Tax
- RSA 400-A:32 - Premium Tax Rates
- RSA 400-A:32-a - Timely Mailing Provision
- RSA 400-A:32-b - Payment by EFT
- RSA 400-A32 - Late Payment Fees
- RSA 400-A34 - Refunds for Overpayment
- RSA 400-A:34-a - Business Enterprise Tax Credit
- RSA 408-B - Life and Health Insurance Guaranty Association of 1996
- RSA 400-A:29 - Company and Producer Fees
- RSA 400-A:39 - Administrative Assessment
- RSA 400-A:37 - Examination Billing
Unlicensed Companies
- RSA 405:29 - Surplus Lines Producers Premium Tax
- RSA 406-B:17 - Independent Procurement Premium Tax
- RSA 406-B:16 - Industrial Insurance Premium Tax
- RSA 406-B:11 - Unlicensed Companies Premium Tax