How to Register your Business

To register your business as a Sole Trader, Partnership or Limited Liability Company, see below for further assistance.

Sole Trader or Partnership Application

Step One:

Get your RMD Tax Number

For a SOLE TRADER or PARTNERSHIP, complete an Individual Application for RMD Number RM1 below.

To register for your Sole Trader or Partnership Business, follow the steps below:

To apply for a RMD number, complete an Individual application form RM1. Valid Identification: Two forms of valid ID is required.

Step Two:

Register your Business

All you do is fill out RMD’s Sole Trader or Partnership BUSINESS REGISTRATION FORM. Click below to download a copy.

You must register your business with MFEM. Complete a Business Application using Form RM2. It is a declaration form that you are operating a business. You can complete this form to register for VAT if you earn over $40,000 a year.

Step Three:

You must pay Income Tax

You must declare your revenue as personal income, either as a sole proprietor or in a partnership. Refer to MFEM’s Individual Income Tax below.

Sole Trader / Partnership use Individual Income Tax

Step Four:

Scan or deliver your forms

We recommend that you scan your RM1 or RM2 Forms and email this to the RMD Office. Once you have completed and filled in all of the information required, ensure that you have your two forms of ID (this can be scanned also). Another option is to Visit MFEM Office in town (above Bounty Bookshop). The office can process your application while you wait. Or, they may email this to you.

Revenue Management opening hours are from 8:00am – 4:00pm weekdays.

Rarotonga

Phone: (+ 682) 29365 Fax: (+ 682) 29465
Email: [email protected]

Aitutaki

Phone: (+ 682) 31187
Email: [email protected]

Limited Liability Company

You need to register online with Ministry of Justice for a LIMITED LIABILITY COMPANY. See details below for further assistance:

Step One: Create an Account

Click on the Create Account link.
After logging in, select the registry account type option setup a Company account.
Read and agree to the terms and conditions.
Enter the general information for the account. You will be required to designate a Security Administrator for the account. This user will maintain all associated user and general account information, and will be the point of contact for communications with the registry.
Press Save. The Registrar will review your application and, if all is in order, will approve your account. You will receive an email confirming this action.

Must have the following Information

- Proposed Company Name: The proposed name of the company must in English. Note: this cannot be the same or nearly the same as a name already in use by another registered entity. Click here for name search.
- Company Contact Details: Contact information for the company, including the registered office and principal/location place of business.
- Directors and shareholders: All of the company’s directors and shareholders must be named.
- Company Constitution: The new Act provides three default constitutions that any company may use. The number of shareholders determines which of the constitutions applies. View the constitution options in the Law and Regulations dropdown in the top navigation bar. If your company is not using one of these default constitutions, you will be required to upload a copy of the company’s constitution.

Step Two: Complete your Online Application

Application for incorporation of a Cook Islands Company (Form A-1):

Once you have created your account, you can complete your online application to incorporate a company.
Select Companies & Inc Soc from the top navigation bar.
Under the Create or Update a Company section, click the link for the type of company you want to register: Register A Cook Islands Company).
Select the type (Cook Islands company or overseas company)
Fill in all the information you require suitable for your business.
After all information is collected, you will be able to review your work before it is submitted for the Registrar to review. Ensure that you have the following information ready before completing your Company details.

7. Click the Save Draft button if you need to stop. Enter information for all of the required fields:

Company
Directors
Shares

When all of the categories are filled in, click the Complete button.

Step Three: Pay your Registration Fee

Registration fee to apply for a Incorporation of Cook Islands Company is currently NZD$75.00. For a copy of the Fees for Registered Companies and Overseas effective from 10 December, 2019, click here.

Step Four: Receive Your Certificate of Incorporation

After your application has been submitted, it will be sent to the Registrar for review. Upon approval of your application, a Certificate of Incorporation will be emailed to you. If there are any questions about your application the Registrar will contact you via email.

Need Help?

If you need help, click on the link below and this will take you through to the Ministry of Justice Registry website. It will provide a list of information you need.

You can email Ministry of Justice on [email protected].