Insurance duty

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​D​​​​​uty is charged on life insurance and general insurance.​


Duty payable is a percentage of:

  • the premium paid in relation to contracts of General insurance,
  • the sum insured by a Life insurance policy,
  • the first years premium of a Temporary or Term insurance policy, and
  • the premium paid on a Mortgage insurance policy.
    ​​​​
Refer to the Duties Act 2001 legislation for further details on insurance duty.


​Learn which insurances are exempt from duty.
​​​Calculate insurance duty on general and life insurance​.

​Learn about insurance duty liability for insurers.​


​​​Duty rates on general and life insurance​.


​Registration and returns process f​​or i​nsurers.


​Information on general and life insurance.


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