Montana Premium Tax

Montana's Premium Tax

As Montana's captive insurance industry has grown over the past several years, so has its positive economic impact in the form of premium taxes paid to the state. The information provided below illustrates the growth in premium tax revenue since 2001. MCIA expects this positive trend line will continue for many years to come.

YEAR-END NUMBERS	2001	2002	2003	2004	2005	2006	2007	2008	2009	2010	2011	2012	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023
Association	0	1	1	1	2	2	2	2	2	2	2	2	2	2	2	3	3	3	3	3	3	3	1
Branch	0	0	0	0	0	0	0	0	0	0	0	0	00	0	0	0	0	0	0	0	0	0	0
Industrial Insured	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Protected Cell - Core	0	0	0	0	0	1	1	1	1	2	5	7	8	8	8	8	7	7	7	7	7	6	7
Protected Cell -Incorporated	0	0	0	0	0	0	0	0	1	4	29	1	0	9	13	18	15	12	11	5	5	8	10
Protected Cell - Unincorporated	0	0	0	0	0	0	0	1	4	29	29	29	35	50	42	42	38	8	8	8	3	3	3
Pure	1	3	7	9	9	12	13	15	22	3	76		103	124	143	140	121	106	97	92	77	73	63
Special Purpose	0	0	0	0	0	1	1	1	1	1	1	1	1	1	1	1	2	2	5	4	5	5	6
Special Purpose - Core	0	0	0	0	0	0	0	0	0	0	0	0	8	8	8	8	11	11	11	12	12	12	10
Special Purpose - SBU	0	0	0	0	0	0	0	0	0	0	0	0	13	30	60	89	107	118	131	125	130	140	144
Reciprocal	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Reinsurance	0	0	0	0	0	1	5	10	11	13	14	17	21	14	0	10	8	8	9	8	11	9	12
Risk Retention Group	0	1	1	1	2	4	8	9	10	10	12	12	13	13	11	8	8	8	9	9	9	9	7
Totals	1	5	9	11	13	21	30	38	48	71	113	145	200	256	289	330	320	283	292	273	261	269	263