Bahrain captive domicile overview
2025-10-31
One of the earliest Gulf financial centres with a captive regulatory framework.
| Minimum capital | Pure captive (Class C1) minimum fund BHD 75,000 (~US$200,000); Class C2 BHD 300,000 |
| Annual licence fee | Annual licence fee BHD 1,000 (~US$2,650) |
| Tax treatment | Historically no corporate tax on insurance; from 2025 a 15% domestic minimum top-up tax applies to large MNE groups |
| Regulator | Central Bank of Bahrain (CBB) |
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.