Singapore

 
Total number of captives
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Number of captives (pure)
72
Gross written premium for all captives
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Total number of active captives, as of the prior year
69
Types of captives allowed
  • Single parent captives
Annual fees
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Premium tax rate
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Premiums to surplus
For offshore general business and life business, the amount of assets must not be less than liabilities. For onshore general business, the surplus of assets over liabilities must not be less than the highest of SG$400,000; 20% of the previous year's net premiums; or 20% of the previous year's claims liabilities.
Minimum capital (broken out by type of captive)

Minimum capital of SG$400,000

Applicable Acts/Enabling Legislation
Insurance Act (Cap 142), Insurance (Valuation and Capital) Regulations 2004; Insurance (General Provisions and Exemptions for Captive Insurers) Regulations 2018; MAS 130 Notice on Insurance Returns (Accounts and Statements) for Captive Insurers; MAS 121 Captive Insurance - Writing of In-House and Non In-House Risks.
Captive Administrator’s name and longevity in position
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Regulator
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Address and contact information of Regulatory Department
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Website Address
https://www.mas.gov.sg