The Internal Revenue Service (IRS) has published Revenue Procedure 2025-32, which includes increases to the 831(b) micro-captive premium limit for taxable years beginning in 2026 as adjustment for inflation.
The new premium limit under IRS § 831(b), which allows small insurers, such as captives to elect to be taxed only on their investment income, will increase to $2.9m, up from $2.85m in 2024.
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