Pacific · Oceania
Cook Islands
Cook Islands is a Pacific jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 20%.
Impuesto de Sociedades
20%
IRPF
30%
Ganancias de Capital
0%
IVA / GST
15%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in Cook Islands is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
International Trust and LLC vehicles popular for asset protection. Non-resident companies pay 0% on offshore income. FATF grey list — banking restrictions. Remote location.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 20%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Account opening in Cook Islands can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.
Cumplimiento y Reputación Internacional
Cook Islands is currently on the FATF grey list, indicating enhanced monitoring by the international AML/CFT body. This may affect banking relationships and counterparty due diligence requirements. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, Cook Islands ranks highest for Freelancer and Founder / Entrepreneur. It offers a reasonable proposition for freelancer (score: 39/100). It offers a reasonable proposition for founder / entrepreneur (score: 39/100). It scores lower for freelancer and founder / entrepreneur and digital nomad and high net worth individual, who may find other jurisdictions more suitable for their specific requirements.
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
Cada puntuación se pondera de forma distinta según el perfil. Ver metodología.
Service Providers in Cook Islands
No listed providers yet for Cook Islands.
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