§ 6–103

Statutes in effect as of October 1, 2026.

Md. Code Ann., Ins. § 6-103 (2026)

Title 6. Taxes and Fees

Subtitle 1. Taxes

The tax rate is:

(1)

0% for premiums for annuities; and

(2)

2% for all other premiums, including:

(i)

gross receipts received as a result of capitation payments made to a managed care organization, supplemental payments, and bonus payments; and

(ii)

subscription charges or other amounts paid to a for-profit health maintenance organization.