Georgia captive domicile overview
2025-10-31
Legislated 1988; recent amendments (e.g. SB 173) streamlined formation to attract captives.
| Active captives | About 56 (2025: 49 pure, 6 group/association, 1 cell; plus 92 cells in 2024) |
| Minimum capital | US$250,000 |
| Annual licence fee | Annual renewal US$500; original licence fee US$600 |
| Tax treatment | Direct premium tax 0.4% (first US$20m), 0.3% thereafter; RRGs taxed on in-state direct premium only |
| Regulator | Office of Commissioner of Insurance and Safety Fire, State of Georgia |
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.