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Cook Islands
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
63.67 / 100
Global rank
#125
Corporate tax
20%
Personal tax
30%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index8.9 / 10
- Affordability Index5.2 / 10
- Entry Ease Index5.6 / 10
- Tax Freedom Index6.0 / 10
- WiFi Index5.5 / 10
- Admin Ease Index6.1 / 10
- Healthcare Index7.1 / 10
- City Comfort Index7.2 / 10
- WeatherComfort Index6.2 / 10
- Banking Index7.2 / 10
- GeoStability Index9.4 / 10
- Justice & Order Index8.3 / 10
- Quality of Life Index8.0 / 10
- Open Society Index7.2 / 10
- Flight Index3.3 / 10
- Environmental Quality Index8.5 / 10
- English Index8.4 / 10
- Wealth Protection Index8.5 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.8 / 10
- Market Depth Index2.3 / 10
- ClimateShield Index5.5 / 10
Country snapshot
- Capital
- Avarua
- Population (approx.)
- 17,000
- Area (km²)
- 236 km²
- Currency code (ISO 4217)
- NZD
- Currency name
- New Zealand dollar
- Main airport IATA code
- RAR
- Airport name
- Rarotonga International Airport
General facts
- Minimum monthly cost
- From $2,376/month
- Main languages
- English
- Jurisdiction type
- Territory
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .ck
- Phone calling code
- +682
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 20%HighWorldwide
- Marginal PIT (personal income tax)
- 30%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies taxed on worldwide income. International Trusts under the International Trusts Act 1984 and LLCs (Limited Liability Companies Act 2008) without Cook Islands-source income remain effectively tax-neutral. Pre-2019 International Company exemption fully phased out post 1 January 2022.
Flat 20% resident company income tax under the Income Tax Act 1997. Non-resident companies taxed at 28% on Cook Islands-source income only. 15% withholding tax on dividends paid to foreign shareholders. International Companies lost their tax exemption on 17 December 2019 (Removal of Tax Exemption Amendment Act 2019), taxable from 1 January 2022.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Residents taxed on worldwide income under the Income Tax Act 1997. Non-residents taxed only on Cook Islands-source income at 20% / 25% / 30% with no tax-free threshold. No non-dom regime, no new-resident holiday, no foreign-income exemption for individuals in own name.
Progressive resident PIT 0% / 17% / 27% / 30% (Income Tax Act 1997). Top 30% rate applies above . Tax-free threshold since 1 January 2021 for a full year of residence. No capital gains, inheritance, estate, gift, or wealth tax. VAT 12.5% on goods and services.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Cook Islands International Trust
AvailableTax-neutral framework for international trusts settled under the International Trusts Act 1984 by non-resident settlors with non-resident…
Cook Islands Limited Liability Company (Non-Resident Use)
AvailableCook Islands LLCs registered under the Limited Liability Companies Act 2008 (as updated by the Cook Islands Companies Act 2017) are not subject to…
You either qualify for the Cook Islands' special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Cook Islands. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Cook Islands lists several residency and mobility routes across residence by investment, work (employer sponsored), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Resident Investor Visa and Permit
Work (employer sponsored)
3 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Government Worker Visa and Permit
- Available
International Worker Visa and Permit
- Available
Specialist Worker Visa and Permit
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Retiree Visa and Permit
Family and dependant routes
2 programmesSpouse, dependant, and family reunion style permits.
- Available
Resident Child Visa and Permit
- Available
Resident Spouse Visa and Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in the Cook Islands.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- GeoStability Index9.4 / 10Exceptional geostability index
- SafetyShield Index8.9 / 10High personal and institutional safety
- Environmental Quality Index8.5 / 10Very strong environmental quality index
Weakest dimensions
- Market Depth Index2.3 / 10
- Flight Index3.3 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
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