Guam

 
Total number of active captives
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Number of active captives (pure)
3
Number of active captives (group/association)
1
Total number of active captives, as of 12/31/2018
3
Types of captives allowed
  • Single parent captives
  • Association captives
  • Group captives
  • Protected cell/segregated portfolio companies
  • Risk retention groups
  • Special purpose captives
  • Special purpose financial captives
Number of full-time employees in captive regulatory department
1
Annual fees
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Premium tax rate
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Minimum capital (broken out by type of captive)

Capital: $50,000 for pure captives; $100,000 for group captive; $150,000 for industrial insured captive (stock); $150 for protected cell companies. Surplus: $100,000 for pure captive; $150,000 group captive (stock); $200,000 for industrial insured or group captive (mutual insurer) and protected cells.

Applicable Acts/Enabling Legislation
22GCA CH.23 (Guam Compilers of Law)
Captive Administrator’s name and longevity in position and also within department
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Time given for application process
30-45 days
Regulator
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Address and contact information of Regulatory Department
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Website Address
https://www.guamtax.com