Isle of Man Protected Cell Company

Statutory Asset Segregation

Isle of Man PCC legislation provides full statutory protection between cells and between cells and the core company. The Protected Cell Companies Act 2004 ensures that creditors of one cell cannot have recourse to the assets of other cells or the core.

Insurance and Captive Use

The Isle of Man is a respected captive insurance jurisdiction, and the PCC structure allows multiple captive insurance programmes to operate within a single licensed and regulated entity, reducing operating costs.

Corporate Tax Rate

The Isle of Man levies 0% corporation tax on most corporate income, with a 10% rate on licensed banks and 20% on regulated retail banking. There is no capital gains tax, inheritance tax, or VAT, providing a neutral tax environment.

Regulatory Standing

The IoMFSA is internationally respected and the Isle of Man is a member of the IOSCO MMoU, EU approved jurisdiction for data transfers, and FATF compliant, providing market access and counterparty confidence for PCC operators.