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Onshore (USA)
Kentucky
Kentucky is an established midwestern domicile that has grown to over 80 licensed captives across diverse industries like healthcare, banking, and manufacturing. It features a dedicated staff and graduated premium tax rates that become lower as premium volumes rise. A minimum annual tax of $5,000 is required if regular premium taxes fall below that threshold.
Quick Facts
Jurisdiction
Onshore (USA)
Legislation
Kentucky Department of Insurance framework
Tax Environment
$5,000 minimum annual premium tax
Financial Requirements
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| Pure / Special Purpose | $250,000 |
| Most Others | $500,000 |
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Regulatory Framework
Kentucky Department of Insurance framework
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Tax Environment
$5,000 minimum annual premium tax
Considering Kentucky for Your Captive?
Our consultants provide end-to-end guidance on domicile selection, feasibility, and formation. Let us help you determine if Kentucky is the right fit.