Isle of Man is a major Channel Islands captive domicile. Source: IOM Financial Services Authority Register + IAIS Issues Paper 2022.
95
Active (DB) (DB extra 27
0%
International Business Tax Rate
IOM FSC
Regulator
PCC/ICC
Allowed Structures
1986
Captive Framework Enacted
Active Captives (1986-2025 · IOM FSA ，captive
captive (1986-2025 · IOM FSA + Captive Intelligence，
Captive Captives In Force by Year
OFFICIAL: IOMFSA Class 12 (pure captives). 81 as at March 2025 among 106 authorised insurers; DB inflated by PCC cells and SPVs
Key Captive Companies
| # | Company Name | Domicile | License Year |
|---|---|---|---|
| 1 | CNPC Captive (Baidu) Insurance Co., Ltd. | Beijing | 2013 |
| 2 | China Railway Captive Insurance Co., Ltd. | Beijing | 2015 |
| 3 | COSCO Shipping Captive Insurance Co., Ltd. | Shanghai | 2017 |
| 4 | Guangdong Energy Captive Insurance Co., Ltd. | Guangzhou | 2017 |