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The State of Maine has no premium tax for captives. As such, captives operating without income pay no tax.

Marsh Management Services (Dublin) Limited

Auditing and Accounting, Corporate Governance Compliance, Tax and advisory, Underwriting and actuarial

Marsh Management Services (Dublin) Limited, established in 1989 is a leading captive manager with more than 110 companies under management. While these are predominantly insurance and reinsurance entities, we also manage finance companies, and asset and risk securitisation vehicles. Our innovative approach and global outreach, paired with our local knowledge, enables us to help captive owners achieve the maximum possible benefits from their captive.



Missouri is the premier captive domicile in Mid-America with more direct flights in and out of the state than most major captive domiciles. With an experienced staff, low examination cost, and flexible laws allowing individualized company regulation, the Captive Program of the Missouri Department of Insurance has the ability to provide the level of regulation needed for nearly any situation.



Montana is well-positioned for a bright future in the captive arena, with a growing infrastructure of industry service providers, a dedicated regulatory team at the Commissioner’s office, and elected lawmakers who have shown a history of ensuring that Montana’s laws evolve with the industry.



Currently, Nevada has over 200 active captive insurers. As one of the country’s oldest captive domiciles, Nevada enjoys a strong working relationship with service providers from around the world. In recent years, Nevada has seen rapid growth in captive utilization by many important new segments of our state and national economy, e.g. bio-tech, alternative energy, multi-national transportation and manufacturing as well as significant growth in captives for financial institutions. Nevada continues to lead the nation in formations of risk retention groups. Nevada also offers some of the very best regulatory options for captive formations including series LLC’s and segregated cell captive plans. When added to Nevada’s expedited approval process and nation-leading program support, Nevada continues growing its captive programs to support healthy risk alternative programs.



Nevis is a well-adjusted and regulated domicile highlighted by proper licensing criteria, efficient processing and responsive staff all based on a unique legislation that adheres to the international standards of insurance supervision. This jurisdiction allows for each company to be regulated accordingly through a risk based supervision model.

Nevis Financial Services Regulation and Supervision Department


The Insurance Division, a subsection within the Nevis Financial Services Regulation and Supervision Department was created due to the rapidly growing international insurance companies being licenced from within Nevis under the Nevis International Insurance Ordinance 2004 (NIIO). The Insurance Division is centered on the Registrar of International Insurance whom the NIIO provides to be appointed for the administration of the Ordinance.

New Jersey


New Jersey’s Captive Law provides significant new opportunities for businesses to better manage their own risk by insuring themselves instead of seeking insurance in the commercial market. New Jersey is open to the formation of new captives as well as the redomestication of existing captives. We promise a robust, efficient admissions process that is transparent and flexible.

North Carolina


North Carolina has quickly established a successful and popular domicile for captive insurers. With its innovative captive insurance company legislation, experienced and dedicated professional staff, and low cost of insurer formation and operation, North Carolina has demonstrated its sensible and pro-business approach to regulation and commitment to exemplary customer service.



In 2013, Oklahoma Insurance Commissioner John Doak worked with the Oklahoma Legislature to complete a major revision of the state’s captive insurance law. The Oklahoma Insurance Department Captive Insurance Division works hard to ensure that Oklahoma is the domicile of choice through modernized laws and regulations, business-friendly requirements and forms, and fast, responsive staff.

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