Anguilla captive domicile overview
2025-10-31
British offshore domicile once known for US micro-captives; scale has contracted markedly amid IRS crackdowns.
| Active captives | About 30 captives on the FSC register (2025; peak ~268 in 2012) |
| Minimum capital | US$100,000 typical for pure captives (statutory minimums from US$25,000) |
| Annual licence fee | Annual licence approx. US$2,000 |
| Tax treatment | Zero-rated: no corporate income or capital gains tax |
| Regulator | Anguilla Financial Services Commission |
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.