Towarzystwo ubezpieczeń wzajemnych (TUW) to jedna z dopuszczalnych przez polskie prawo form prowadzenia działalnosci ubezpieczeniowej. TUW to zakład ubezpieczeń, który ubezpiecza swoich członków na zasadzie wzajemności.
Wysokość składki ubezpieczeniowej płaconej przez członków TUW nie jest stała, a w przypadku wyższego poziomu szkodowości wymagane są dopłaty do składki. Spodziewany zysk powoduje zaś obniżkę składki.
W ramach TUW mogą działać tzw. związki wzajemności członkowskiej. TUW o ograniczonym zakresie działalności to tzw. małe towarzystwo ubezpieczeń wzajemnych.
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