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Cook Islands

Corp Tax: 20%Setup: 75 NZDIncorporate: 2 daysData Quality: 63%
Tax Rates
Corporate Tax
20%Verified Feb 2026
Effective Corporate Rate
0%
Capital Gains
0%Verified Feb 2026
Personal Income (Top)
30%Verified Feb 2026
VAT
15%Verified Feb 2026
Dividend Withholding
15%Verified Feb 2026
Tax System
System Type
territorialVerified Feb 2026
Foreign Income Taxed
No
CFC Rules
No
Transfer Pricing
low
TP Documentation Required
No
Incentives
IP Regime
None
Crypto Tax
exempt
Participation Exemption
None
International
Total Treaties
4Verified Feb 2026
Double Tax Agreements
2
Key Partners
New Zealand, Australia
Exit Tax
No

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