Explore Foreign Direct Investment in the Cook Islands

The Cook Islands is a thriving economy largely supported by its tourism industry. This unique destination, rich in culture and resources, offers world-class tourist experiences from fine dining, to nature walks and so much more in between. Located just 1,155 km west of Tahiti, the Cook Islands comprises of 15 islands that’s scattered over approximately 1.9 km2 of the South Pacific Ocean. This tropical group of 15 islands are split into two groups, commonly referred to the Northern Group and the Southern Group.

Unique Destination, People, Culture and Government

Investment Policies, Legislation & Requirements

Resources and Looking forward

Carrying out business in the Cook Islands

The Cook Islands’ government actively encourages foreign direct investment and the establishment of new enterprises and business activities that make a positive contribution to the economic and social development of the country. BTIB’s Foreign Investment Division continuously promotes the Cook Islands as a desirable and attractive place of investment.

  • No Death Duty Tax
  • Income Tax (company) 20% for residents, 28% for non-residents
  • Value added Tax – 15%
  • Withholding Tax – Foreign pay-outs – 15 (on interest, dividend, and royalty)
  • Sophisticated telecommunication links with the rest of the world and almost daily air services to New Zealand, Australia and the USA
  • Developed infrastructure for business, quality housing for expatriate staff and good health and education services
  • No Foreign Exchange Controls
  • Freedom to repatriate capital and profits
  • No Wealth Tax
  • No Gift Tax