Tax in Cook Islands
Last reviewed: · by TaxProsRated editorial
TL;DR
Cook Islands' Inland Revenue Division administers personal income tax at progressive 18.5/26/30/40 percent across four bands, corporate income tax at 20 percent, and VAT at 15 percent. Cook Islands is in free association with New Zealand.
Tax authority
Ministry of Finance and Economic Management — Revenue Management Division [SC1].
Filing framework
Annual returns due 30 June. VAT bi-monthly.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Four bands: 18.5 percent up to NZD 30,000; 26 percent on NZD 30,001-80,000; 30 percent on NZD 80,001-180,000; 40 percent above.
Corporate tax
20 percent flat. Withholding on non-resident dividends 15 percent.
Indirect tax
VAT 15 percent [SC3]. Zero-rated on exports.
Cryptoassets
No dedicated framework.
Treaties
Limited DTT network. Pacific Islands Forum member. CRS adopter.
Frequently asked
What is the Cook Islands corporate tax rate?
20 percent flat. Withholding on non-resident dividends 15 percent.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Revenue Management Division (Cook Islands) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Cook Islands as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.