SURPLUS LINES
In Montana, surplus lines insurance is regulated under Title 33, Chapter 2, Part 3, MCA, and ARM Chapter 6.6—Insurance Department; Subchapter 6.6.28. Starting in 2026, when Montana is the home state at the time of the surplus lines insurance transaction, surplus lines filings and tax and fee payments must be submitted to the Commissioner of Securities and Insurance (CSI) via SLIP+ for States:
For Tax Year 2025 and earlier filings, endorsements, cancellations, tax payments and statements, please use the Surplus Lines Legacy Portal
Montana imposes a 2.75% premium tax, calculated on the total premium, except for policies of legal professional liability insurance, which are taxed at a rate of 0.75%, and a 2.50% fire tax pertaining to the portion of the policy where a fire coverage premium is charged. Taxes are due annually, however quarterly tax payments are accepted, and payments must be made via ACH Debit via SLIP+ for states. A SLIP+ transaction fee of 0.175% calculated on the total premium is also charged and due quarterly. Surplus Lines Premium and Fire Tax Payment and Transaction Fee Schedule.
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