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Oklahoma captive domicile overview

2025-10-31

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Captive Review 2024 Domicile of the Year (under US$5bn premium); rapid recent growth.

Active captives64 captives (year-end 2024, OID)
Premium volumeOver US$400 million (2024)
Minimum capitalUS$150,000
Annual licence feeAnnual renewal approx. US$300; application approx. US$500
Tax treatmentPremium tax 0.2%, annual cap US$100,000; dormant captives exempt
RegulatorOklahoma Insurance Department (OID)

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.