Ireland

 
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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Total surrendered licenses in 2025
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Number of pure / single parent captives as of 2025
59
Total gross premium written for all captives as of 2025
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Total assets under management (AUM) as of 2025
€9,423 million
Types of captives allowed
  • Single parent captives
Number of full-time employees in captive regulatory department
5
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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Minimum capital (broken out by type of captive)

2,700,000 EUR for Non-Life Direct, 4,000,000 EUR for Non-Life Direct w/Liability or Credit/Surety risks, 4,000,000 EUR for Life Direct Captives

1,000,000 EUR – Reinsurer

Applicable Acts/Enabling Legislation
European Communities (Insurance & Reinsurance) Regulations 2015
Captive Administrator’s name and contact information
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Speed of licensing
6-9 Months
Regulator
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Address and contact information of Regulatory Department
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Website address
https://www.centralbank.ie