The Internet of Things technology is one of the most important technologies of the 21. century, both for business and for life in general. At some point, all business sectors will have to implement the mentioned technology in their business, including the insurance sector. Insurance itself has changed very little globally throughout the history, and the risk calculation methods as well as insurance sales channels have remained more or less unchanged. It is the Internet of Things technology and all related IT technologies that are one of the possible initiators of changes in the insurance industry, which has the potential to fundamentally digitalize insurance, automate the processes of risk calculation, sales process and interactions with policyholders. But it is the policyholders who should accept the use of the mentioned technology in the insurance process. The research conducted in this paper showed that the majority of users are not inclined to accept the implementation of the Internet of Things in insurance and according to all three target categories of this research; vehicle insurance, property insurance, health insurance, there is no segmentation of the policyholders, but the acceptance of the mentioned technology stems from the personal attitudes of the policyholder. On the other hand, insurance companies are already working on the implementation of the Internet of Things in their business, and they believe that the digitalization of the entire insurance sector is inevitable in the near future. This kind of discrepancy between the attitudes of the insured and the insurance companies needs to be minimized in the future and all possible actions should be taken so that the awareness of the insured becomes such that the implementation of the Internet of Things in insurance is desirable.