Cook Islands or United States: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Cook Islands, ahead by 0.3 FiScore point.

Tax Cook Islands United States Gap
Corporate income tax headline rate 20% 21% −1.0 points
Personal income tax top bracket 0% to 30% 10% to 37% −7.0 points
VAT standard rate 15% 11.73% +3.3 points

Detailed schedules

Corporate income tax

Cook Islands

Resident company On worldwide income 20%
Non-resident company 28%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a

Personal income tax

Cook Islands

Up to 11,000 NZD 2018 table, most recent published 0%
11,001 to 30,000 NZD 17%
30,001 to 80,000 NZD 27%
Over 80,000 NZD 30%

United States

n/a

See the Cook Islands page See the United States page