# Insurance (GIN)

## Title 6. Taxes and Fees

### Subtitle 1. Taxes

#### Section 6-103

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.

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Md. Code Ann., Ins. (as displayed at mgaleg.maryland.gov, October 16, 2026)