public
Onshore (USA Territory)
US Virgin Islands
The US Virgin Islands is an emerging market positioned to capture small and medium-sized captives by offering the lowest minimum capital and surplus requirements in the industry. Its legislation covers varied structures, including industrial insured and special purpose financial captives. It also features the lowest registration fees, set at 5% of qualified manager net revenues.
Quick Facts
Jurisdiction
Onshore (USA Territory)
Legislation
Title 22, Chapters 55 and 66, Virgin Islands Code
Tax Environment
5% of qualified manager net revenues for registration/annual fees
Financial Requirements
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| Requirement | Industry-lowest capital/surplus minimums |
info
Regulatory Framework
Title 22, Chapters 55 and 66, Virgin Islands Code
account_balance_wallet
Tax Environment
5% of qualified manager net revenues for registration/annual fees
Considering US Virgin Islands for Your Captive?
Our consultants provide end-to-end guidance on domicile selection, feasibility, and formation. Let us help you determine if US Virgin Islands is the right fit.