Nevada captive domicile overview
2025-10-31
Programme launched 2009; known for 24-hour fast-track approval and cell/series structures; a major US domicile.
| Active captives | 282 captive entities (year-end 2025: 58 pure, 12 RRGs, 196 protected cells etc.) |
| Minimum capital | US$200,000 |
| Annual licence fee | Annual renewal approx. US$550; new application approx. US$1,050 |
| Tax treatment | Graduated premium tax 0.4%/0.2%/0.075% direct, 0.225%/0.15%/0.025% reinsurance; min US$5,000, max US$175,000, first-year US$5,000 credit |
| Regulator | Nevada Division of Insurance (Department of Business and Industry) |
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.