超過premium的那部分可能要交

Cashing out your policy

You’re able to withdraw up to the amount of the total premiums you’ve paid into the policy without paying taxes. But if you withdraw on any gains, such as dividends, you can expect them to be taxed as ordinary income.

https://www.aflac.com/resources/life-insurance/is-the-cash-value-of-life-insurance-taxable.aspx