Louisiana

 
Year captive legislation was passed
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Total number of captives as of year-end 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
Cannot go below minimum surplus requirement, need approval of commissioner if using funds sourced from capital/surplus
Minimum capital (broken out by type of captive)

Pure: $500,000
Association: $1m

Applicable Acts/Enabling Legislation
https://legis.la.gov/Legis/Law.aspx?d=509495
Captive Administrator’s name and contact information
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Speed of licensing
60-90 days
Regulator
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Address and contact information of Regulatory Department
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Website address
https://ldi.la.gov/