Tennessee captive domicile overview
2025-10-31
Rebuilt regime in 2011 and growing every year since; particularly active in protected cell (PCC) business.
| Active captives | 182 captives (mid-2025, TDCI), plus 645 active cells |
| Premium volume | Approx. US$2.9 billion gross written premium (2025) |
| Minimum capital | US$250,000 (pure captive; US$25,000-250,000 by type) |
| Annual licence fee | Annual statement filing fee approx. US$515; application US$675 + issuance US$440 |
| Tax treatment | Premium tax 0.4% first US$20m / 0.3% above; combined min US$5,000, max US$100,000 |
| Regulator | Tennessee Department of Commerce and Insurance (TDCI), Captive Insurance Section |
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.