Oregon captive domicile overview
2025-10-31
Legislated 2012; the only US West Coast state with a captive domicile regime.
| Minimum capital | US$250,000 |
| Annual licence fee | Initial licence and annual renewal both US$5,000 |
| Tax treatment | No premium tax (general corporate excise/property taxes only) |
| Regulator | Oregon DCBS, Division of Financial Regulation |
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.