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.

Registration and returns process for insurers.

Calculate insurance duty on general and life insurance.
​​​​​Learn which insurances are exempt from duty.
Learn about insurance duty liability for insurers.

​​Duty rates on general and life insurance​.

Information on general and life insurance.


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