IUA Circular 039/25
Indirect Taxation on Insurance Contracts in Europe 2025
Date: 12 May 2025
Interest Groups: IUA member contacts, taxation interests, compliance interests
Subject: Publication of Insurance Europe's 2025 survey of indirect taxation applicable to insurance contracts
IUA Contact: Scott Farley, Director of Communications (020 7617 4449)
Downloads accompanying this circular:
Indirect Taxation on Insurance Contracts in Europe
Insurance Europe has published its 2025 survey of indirect taxation applicable to insurance contracts across the continent. The report is available to IUA members via the download link above and from the taxation page of our website (member login required).
Taxes on insurance contracts and premiums are common in Europe. The application of taxes on insurance contracts and premiums varies from country to country. Depending on the country insurance contracts and premiums may be subject to a regime of taxes that can include insurance premium taxes, stamp duties or parafiscal taxes and levies.
The Insurance Europe report is based on data collected from the organisations member associations, including the IUA. It covers 28 countries in Europe (26 European Economic Area countries, Switzerland and the UK) that have some form of indirect taxation on insurance contracts.