Delaware captive domicile overview
2025-10-31
Third-largest US onshore domicile with mature corporate law; strong licensing momentum in 2024.
| Active captives | 660 active licences (year-end 2024; 56 new licences in 2024) |
| Premium volume | Approx. US$3.79 billion (2024, NAIC) |
| Minimum capital | US$250,000 (pure captive; association US$750,000; dormant captive US$25,000) |
| Annual licence fee | Annual renewal approx. US$400 plus US$50 corporate filing |
| Tax treatment | Premium tax 0.2% direct / 0.1% assumed reinsurance, annual min US$5,000; caps US$200,000 direct / US$110,000 reinsurance (US$50,000 for employers of 25+ local staff) |
| Regulator | Delaware Department of Insurance, Bureau of Captive and Financial Insurance Products |
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.