Massachusetts General Laws

Mass. Gen. Laws ch. 63, § 22 (2026)

Domestic companies other than life; premiums subject to taxation; rate

✓ current as of July 2026

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Section 22. Every domestic insurance company coming within the scope of the definition of a domestic company in section 1 of chapter 175, except life insurance companies with respect to amounts received as consideration for annuity contracts and business taxable under section 20 and marine, or fire and marine, insurance companies with respect to business taxable under section 29A, shall annually pay an excise of 2.28 per cent upon the gross premiums for all policies written or renewed, all additional premiums charged, and all assessments made by such company on policyholders during the preceding calendar year, exclusive of reinsurance; but such premiums and assessments for policies written or renewed for insurance, exclusive of reinsurance, of property or interests in other states or countries where a tax is actually paid by such company, or its agents, shall not be so taxed. For purposes of calculating the credit under section 29E of this chapter, the term ''surtax'' is hereby defined as the portion of the excise imposed under this section equal to 0.28 per cent.

Notes of Decisions

Cited in 5 cases, 1961–1999 · leading case: First Fed. Sav. & Loan Ass'n v. State Tax Comm'n, 363 N.E.2d 474 (Mass. 1977).

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First Fed. Sav. & Loan Ass'n v. State Tax Comm'n, 363 N.E.2d 474 (Mass. 1977). “385, 394-396 (1941) (franchise tax on domestic insurance companies under G. L. c. 63, § 22, expressed as an excise measured by *487 premiums).”

Prudential Ins. Co. of Am. v. Comm'r of Revenue, 709 N.E.2d 1096 (Mass. 1999). “G. L. c. 63, § 22. A foreign insurance company, except a foreign life insurance company as to business taxable under §§20 and 21 (and except for certain other companies writing lines not involved here), must pay a tax at the rate of 2% on all premiums “but not less in amount…”

Liberty Mut. Ins. v. State Tax Comm'n, 312 N.E.2d 559 (Mass. 1974). · cites it 3× “The State Tax Commission *412 (commission) assessed an excise of two per cent on these extra charges relying on G. L. c. 63, § 22, as amended through St.”

Springfield Ins. Co. v. State Tax Comm'n, 174 N.E.2d 455 (Mass. 1961). · cites it 2× “20 was later imposed based upon the inclusion of these 1952 premiums within the measure of the 1953 excise levied under G.L.c. 63, § 22 (as amended through St. 1946, c.”

Comm'r of Ins. v. Suffolk Ins., 294 N.E.2d 352 (Mass. 1973). · cites it 2× “The Commissioner of Insurance as receiver of the Suffolk Insurance Company (Suffolk) has petitioned for an adjudication of the claim of the Commonwealth for an excise, pursuant to G. L. c. 63, § 22, at the rate of two per cent on gross premiums for policies written from January…”

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