St. Lucia captive domicile overview
2025-10-31
Small Eastern Caribbean offshore insurance domicile offering pure (sub-class 1) and broad (sub-class 2) captive licences.
| Active captives | About 19 international insurers on the FSRA register (incl. captives) |
| Minimum capital | US$50,000 (Class A1 pure captive) plus US$50,000 statutory deposit (~US$100,000 total) |
| Annual licence fee | Annual licence US$2,500 (International Insurance Act, Schedule 2) |
| Tax treatment | Offshore international insurance business exempt from local income tax |
| Regulator | Financial Services Regulatory Authority (FSRA), Saint Lucia |
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.