Belastingdienst

Insurance premium tax

Insurance premium tax is imposed when an insurance contract is entered into with an insurer. The rate of the insurance premium tax is 21% of the premium. From 1 March 2011 to 1 January 2013 the rate was 9,7%.

International issues: insurance premium tax

Insurance premium tax is imposed when an insurance contract is entered into with an insurer. The rate of the insurance premium tax is 21% of the premium.

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Who pays the insurance premium tax?

The following persons or institutions pay the insurance premium tax: a designated intermediary, an insurer in the Netherlands or his authorised agent, an intermediary if he receives his fee from an insurer abroad and more.

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Submitting a tax return

The insurance premium tax becomes due on the due date for payment of the insurance premium by the policyholder.

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Rate

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.

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Further information

If you have any questions or would like to know more about insurance premium tax, please contact the Tax Information Line Non-resident Tax Issues.

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