Arizona captive domicile overview
2025-10-31
Legislated 2002; one of the fastest-growing US domiciles and a leading home for XXX/AXXX life reinsurance captives.
| Active captives | 209 active captives (June 2026, AZ DIFI; ~201 at year-end 2024) |
| Premium volume | Approx. US$10.4 billion gross premium (2022, NAIC) |
| Minimum capital | US$250,000 |
| Annual licence fee | Annual renewal approx. US$5,500; new application approx. US$1,175 |
| Tax treatment | No premium tax; fixed annual fees only |
| Regulator | Arizona Department of Insurance and Financial Institutions (DIFI), Captive Insurance Division |
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.