Maine captive domicile overview
2025-10-31
Legislated 1997 but remains a marginal onshore domicile.
| Active captives | 3 captives (2024, NAIC) |
| Premium volume | Approx. US$2.36 million (2024, NAIC) |
| Minimum capital | US$250,000 (pure captive, 24-A M.R.S. §6704) |
| Tax treatment | Captives exempt from premium tax; subject to corporate income tax filing |
| Regulator | Maine Bureau of Insurance |
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.