Isle of Man Domicile Information
DomicileIsle of Man
Captives125
CapitalizationCapital & Surrplus: £500,000 ($750,000) for long-term £150,000 ($225,00) for general £100,000 ($150,000) for reinsurance £50,000 ($75,000) for restricted

Premium to Surplus: Restricted: £50,000, plus 10% of net written premium up to £2 million ($3 million), 5% of net written premium after £2 million. General, £150,000, or 15% of net written premium, whichever is greater; long term, £500,000 or the greater of 1% of actuarially assessed liabilities (nonlinked) or 0.25% of actuarially assessd liabilities (linked); Reinsurance: £100,000
Registration & Incorporation ExpensesFees: £2,000 ($3,255) application fee £4,250 ($6,900) annual license and renewal fee.
Investment Restrictions 
Tax IssuesTaxes: Corporation tax rate for insurers is 0%
Applicable ActsLaws: As amended, Insurance Act 2008, as amended; Insurance Regulations 1986; Insurance Fees Regulations 2012; Insurance (Protected Cell Companies) Regulations 2004; Insurance (Incorporated Cell Companies) Regulations 2011' Insurance (Limited Partnership) Regulations 2004.
Tax Treaties 
Supervisory JurisdictionDavid A. Vick Chief Executive/Insurance Supervisor
Isle of Man Insurance and Pensions Authority
Finch Hill House
Buck's Road
Douglas IM1 3DF, Isle of Man
Tel: 44 162-464-6000 Fax: 44-162-464-6001 www.gov.im/ipa
Reporting Requirements 
Reserve & Underwriting Requirements 
Local Office Requirements 
Estimated Number of Captives125
Domicile URLhttp://www.gov.im/ipa/
StatusActive
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