Isle of Man captive domicile overview
2025-10-31
英属曼岛 (英属曼岛自保注册地概况) is an important captive insurance domicile.
Regulatory Framework
| Item | Detail |
|---|---|
| Regulator | Isle of Man Financial Services Authority (IOM FSA) |
| Active captives | Approx. 95 |
| Gross Premium (2025) | 0% |
| Captive profits tax rate | IOM FSC |
| Captive legislation year | PCC/ICC |
Domicile Overview
数据来源：Isle of Man Financial Services Authority (IOM FSA) Register + IAIS Issues Paper 2022. DB directory has 122 companies (incl. non-pure captive types)
Sources: Industry regulator annual reports / Business Insurance / CICA Domicile Survey / NAIC / IA.