Cook Islands
Polynesia · CK · 0 treaties
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 12.5% |
| Personal income (top rate) | 30% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- home is in the Cook Islands and personally present in the Cook Islands for more than 183 days in a 12‑month period
An individual is only deemed resident if their home is in the Cook Islands and they spend more than 183 days there in a 12‑month period, so ceasing to have a home there and dropping below the 183‑day presence threshold should end tax residency cleanly.