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Onshore (USA)
Tennessee
Tennessee was one of the first onshore US domiciles and has grown to rank in the top 20 globally after modernizing its statute in 2011. It is one of the few states that allows series limited liability companies, offering lower administrative burdens for incorporated cells. The state even offers a one-year tax holiday for alien captives redomesticating to Tennessee.
Quick Facts
Jurisdiction
Onshore (USA)
Legislation
Updated Tennessee Captive Statute
Tax Environment
$5,000 minimum tax; tiered rates with $100,000 max
Financial Requirements
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| Pure | $250,000 |
| Protected Cell | $100,000 |
| RRG | $1,000,000 |
| Association / Industrial | $500,000 |
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Regulatory Framework
Updated Tennessee Captive Statute
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Tax Environment
$5,000 minimum tax; tiered rates with $100,000 max
Considering Tennessee for Your Captive?
Our consultants provide end-to-end guidance on domicile selection, feasibility, and formation. Let us help you determine if Tennessee is the right fit.