Hong Kong captive domicile overview
2025-10-31
Asia's leading onshore captive domicile for Chinese state-owned and private enterprises, with a dedicated captive regime under the Insurance Ordinance.
| Active captives | 9 licensed captive insurers (2026, Insurance Authority) |
| Minimum capital | HK$2 million paid-up capital for captive insurers |
| Tax treatment | 50% profits tax concession (8.25%) for captive insurers on qualifying offshore risk business |
| Regulator | Insurance Authority (IA), Hong Kong |
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.