Crypto tax in Cook Islands
Cook Islands is crypto-friendly.
Treatment
not taxed
Long-term
Tax-free
Headline rate
0%
The Cook Islands has no capital gains tax, so an individual’s crypto investment gains are not taxed, although ordinary income (for example, salary paid in crypto) is subject to progressive income tax up to 30%.
“Persons are not liable to capital gains, inheritance, gift, estate and wealth tax in Cook Islands.[4]” — Revenue Management Division, Government of the Cook Islands
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.