Northern California captive domicile overview
2025-10-31
California has not established a captive domicile regime; California companies typically domicile captives in Vermont, Nevada, etc.
| Tax treatment | California has no captive domicile regime; California parents placing business with non-admitted insurers (incl. offshore captives) pay a ~3% self-procurement premium tax |
| Regulator | California Department of Insurance (CDI) - no dedicated captive regime |
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.