Florida

 
Year captive legislation was passed
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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
3
Types of captives allowed
  • Single parent captives
Initial licensing and incorporating fees required by the domicile

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Annual requirements
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Annual fees
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Premium tax rate
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Dividend Distribution for Surplus Allowance
Yes upon approval from Commissioner
Minimum capital (broken out by type of captive)

Pure: $250,000

Industrial: $500,000

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://floir.gov/property-casualty/captive-insurance
State domicile association name and website
Florida Captive Insurance Association, https://www.floridacaptive.org/