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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Insurance duty exemption eligibility tester

Insurers conducting business in Queensland are required to register as self assessors and lodge insurance duty returns. In most cases the duty is calculated on the premium, which is the total amount paid to the insurer for the insurance. The rate at which insurance duty is charged varies depending on the type of insurance.

When the insured property is located in Queensland and another state, the premiums need to be apportioned so that the duty can be calculated correctly. Different rates apply to these insurance types:

  • general—Class 1 and 2
  • compulsory third party (CTP)
  • life
  • accident.

Exemptions can apply to other types of insurance, and to insurance for charitable institutions and community organisations.

You can use this interactive tool to work out if you need to pay insurance duty on your policy and, if so, the rate of duty that will apply.

Insured persons: In most cases, your insurer will have paid duty to us on your behalf. You should check your insurance invoice or confirm with your insurer if you have any queries.

Last updated: 16 March 2023