Oceania & Pacific
Cook Islands: tax at a glance
A residency system built on progressive income tax up to 30%, a 20% resident company tax, 15% VAT, and a well-known offshore asset-protection trust regime.
Ways to relocate to Cook Islands
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 30%
- Corporate income
- 20%
- Capital gains
- None (no separate capital gains tax)
- VAT
- 15%
- Dividends (WHT)
- 15% (5% for residents)
- Interest (WHT)
- 15% (5% for residents)
- Royalties (WHT)
- 15%, reduced to 5% for residents.
- Social security (employee)
- 5%, paid into the Cook Islands National Superannuation Fund.
- Social security (employer)
- 5%, paid into the Cook Islands National Superannuation Fund.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- There is no recurrent property tax.
- Other
- Non-resident companies pay a 28% tax. There are also import levies and a departure tax.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
- Special regime
- An international, or offshore, asset-protection trust regime.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in Cook Islands?
The top marginal personal income tax rate in Cook Islands is 30%. Progressive tax, free up to NZD 11,000, with a top rate of 30% on income over NZD 30,000.
What is the corporate tax rate in Cook Islands?
The headline corporate income tax rate is 20%.
Does Cook Islands tax capital gains?
Capital gains for individuals: None (no separate capital gains tax).