Cayman Islands is the fastest-growing offshore captive domicile, second largest after Bermuda. As of Q3 2026, CIMA registers 721 Class B/C/D international insurers (~670 captives), with US$61bn annual premium and US$190bn total assets. 0% corporate tax, flexible licensing (Class B(i)/B(iii)/C/D). Source: Cayman Islands Monetary Authority (CIMA) Register.
693
Active Captive Total (DB covers 919/693)
#3 Globally
Global Rank
US$30.2B
2025 Reinsurance Premiums
US$101B
2025 Total Assets
1979
Captive Legislation
Class B Captive Count (1979-2026 · CIMA + ESO.KY
Cayman Islands Captive Count 2018-2025
Captive Captives In Force by Year
OFFICIAL: 2018-2026 exact CIMA B(i)+B(ii) (Pure+Group Captive); 1997-2017 estimated from CIMA Total Licences × captive ratio
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 |