Texas captive domicile overview
2025-10-31
Legislated 2013; fast-growing onshore domicile backed by the second-largest US state economy.
| Active captives | 85 captives (year-end 2024; 79 in 2023) |
| Minimum capital | US$250,000 |
| Annual licence fee | Licence application approx. US$1,500; annual maintenance tax applies |
| Tax treatment | Premium tax 0.5%, min US$7,500, max US$200,000; separate maintenance tax on Texas risks |
| Regulator | Texas Department of Insurance (TDI) |
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.