Nevis captive domicile overview
2025-10-31
Formerly focused on US IRS 831(b) micro-captives; contracted after tax-incentive tightening; capital requirements among the lowest globally.
| Active captives | ~230 at the 2012 peak; scale has since contracted significantly |
| Minimum capital | US$10,000 (single-shareholder pure captive; US$20,000 for 2-5 shareholders, US$50,000 for more) |
| Annual licence fee | Annual licence approx. US$1,000-2,000 |
| Tax treatment | Zero tax on offshore business |
| Regulator | Nevis Financial Services Regulatory Commission (NFRC) |
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.