Alabama captive domicile overview
2025-10-31
ALDOI announced a moratorium on new captive approvals in March 2025; counts trail neighbouring states.
| Active captives | 54 licensed (March 2025, ALDOI) |
| Premium volume | Approx. US$156 million (2024, NAIC basis incl. RRGs) |
| Minimum capital | US$100,000 (pure captive) |
| Annual licence fee | Application fee US$240; annual renewal US$360 |
| Tax treatment | Graduated premium tax 0.4%/0.3%/0.2%/0.075% |
| Regulator | Alabama Department of Insurance (ALDOI) |
Data updated October 2026, compiled from regulator statistics and industry sources (Captive Review, Business Insurance, etc.). Figures refer to the most recent available year; please refer to regulator disclosures for the latest data.