Cayman Islands captive domicile overview
2025-10-31
开曼群岛 (开曼群岛自保注册地概况) is an important captive insurance domicile.
Regulatory Framework
| Item | Detail |
|---|---|
| Regulator | Cayman Islands Monetary Authority (CIMA) |
| Active captives | Approx. 693 |
| Gross Premium (2025) | 全球第 3 |
| Captive profits tax rate | US$30.2bn |
| Captive legislation year | US$101bn |
Domicile Overview
Source: Business Insurance Survey April 2026 (693 active captives, 2025 year-end, global rank #3). CIMA regulates Class A (domestic), B(i) pure single-parent, B(ii) group, B(iii) sponsored/cell, C/D reinsurance. CICA 2025 breakdown: 294 single-parent + 139 group + 138 sponsored/cell + 138 other = ~709 pure captives. Note: Cayman uses SPC (Segregated Portfolio Company) structure; CICA estimates 684
Sources: Industry regulator annual reports / Business Insurance / CICA Domicile Survey / NAIC / IA.