Dubai

 
Total number of captives as of year-end 2025
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Total new captives in 2025
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Number of pure / single parent captives as of 2025
6
Total gross premium written for all captives as of 2025
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Total assets under management (AUM) as of 2025
$1,030 million
Types of captives allowed
  • Single parent captives
  • Association captives
  • Group captives
  • Protected cell/segregated portfolio companies
  • Special purpose captives
Premium tax rate
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Minimum capital (broken out by type of captive)

Class 1 (pure): $150,000
Class 2 (20% unrelated): $250,000
Class 3 (group): $1,000,000
PCC: $50,000/cell

Captive Administrator’s name and contact information
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Regulator
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Address and contact information of Regulatory Department
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Website address
https://www.difc.ae/