Kentucky captive domicile overview
2025-10-31
Premium growth exceeded US$1 billion in 2024, among the fastest-growing US domiciles.
| Active captives | About 31 (2025: 25 pure, 2 group/association, 4 RRGs) |
| Minimum capital | US$250,000 (pure captive) |
| Tax treatment | Graduated premium tax 0.4%/0.3%/0.2%/0.075%; minimum US$5,000 |
| Regulator | Kentucky Department of Insurance (Public Protection Cabinet) |
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.