Hawaii captive domicile overview
2025-10-31
Veteran onshore domicile since 1986 with a concentration of Asia-Pacific (especially Japanese) parents; global top 10.
| Active captives | 272 active captives (year-end 2024; 269 at year-end 2025) |
| Premium volume | Approx. US$18.4 billion gross written premium (2024, +5.3% y/y) |
| Minimum capital | US$100,000 (Class 1 pure captive); US$250,000 (Class 2) |
| Annual licence fee | Annual licence approx. US$300 (Class 1/2); application US$1,000 |
| Tax treatment | Graduated premium tax from 0.25%, exempt above US$250m; annual cap US$200,000 |
| Regulator | Hawaii DCCA Insurance Division, Captive Insurance Branch |
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.