New SLA Bulletin: Key Deadlines, Tax Rate, and Zero-Return Rules for 2025 CA Premium Tax Filings

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CA| The Surplus Line Association of California Bulletin #1516 reminds California surplus line brokers that the 2025 annual premium tax return is due March 2, 2026 and must be filed through the CDI Premium Tax Processing System, with a 3% tax rate applied to gross premiums plus fees minus returns, and zero returns required even if no taxable business was written. It clarifies that endorsed brokers working solely under a surplus line entity do not file separate zero returns, all reported amounts to CDI must be in whole dollars, and prior-year forms are handled by email. The bulletin also outlines that brokers with prior-year tax liability of at least 20,000 dollars must make monthly EFT prepayments (filing vouchers even when no tax is due), while those below that threshold may pay by check, and it warns that late payments trigger a 10% penalty plus 1% monthly interest.

Click here to see CA SLA Bulletin #1516

  • Bulletin
  • California
  • Surplus Lines Association

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