British Virgin Islands captive domicile overview
2025-10-31
One of the world's largest offshore company registries; captive business is mid-sized, down from a 2018 peak of 73.
| Active captives | 44 captive insurers (Q3 2024 - Q1 2025, BVI FSC statistical bulletins) |
| Minimum capital | US$100,000 (P&C captives; US$200,000 long-term) |
| Annual licence fee | Annual licence US$3,500 (US$7,500 for captive SPCs) |
| Tax treatment | Zero corporate income tax, zero capital gains tax |
| Regulator | BVI Financial Services Commission (BVI FSC) |
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.