Ohio captive domicile overview
2025-10-31
Legislated 2014; small licence count with steadily growing premium volume.
| Active captives | 7 captives (FY2023, Ohio DOI annual report) |
| Premium volume | Approx. US$1.2 billion (FY2023) |
| Minimum capital | US$250,000 |
| Annual licence fee | Annual supervision fee 0.35% of net direct premium + 0.15% of assumed reinsurance, capped at US$250,000; application US$500 |
| Tax treatment | No conventional premium tax; an annual supervision fee applies instead |
| Regulator | Ohio Department of Insurance, Office of Captive 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.