Arkansas captive domicile overview
2025-10-31
Opened to all captive types by 2013 amendments; 30-60 day approval cycle; a small onshore domicile.
| Active captives | 16 (2024, NAIC); about 21 incl. cell companies (2025) |
| Premium volume | Approx. US$395 million (2024, NAIC) |
| Minimum capital | US$250,000 (pure captive) |
| Annual licence fee | Application US$200; issuance US$300; annual renewal US$300 |
| Tax treatment | Graduated premium tax: 0.25% first US$20m, 0.15% next US$20m, 0.05% above (Act 554, 2025) |
| Regulator | Arkansas Insurance Department |
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.