Cook Islands: what is the corporate tax rate?

20%. That is the headline rate, the one ordinary companies pay.

Cook Islands: what is the income tax rate?

0% to 30%. Depending on the country, a flat rate or a progressive scale.

FiScore 5.4 out of 10, ranked 94th of 217: around the world average.

Cook Islands vs World average Compare another country

Corporate 20% · Personal 0% to 30% · VAT 15% · NZD

FiScore

94th Light Heavy

Corporate income taxheadline rate

20%

20.8%

−0.8points

Personal income taxtop bracket

30%

17%

+13.0points

VATstandard rate

15%

14%

+1.0points

Corporate income tax
Regime	Rate
Société résidente standard regime Sur le revenu mondial	20%
Société non résidente	28%

Personal income tax
Regime	Rate
Jusqu’à 11 000 NZD Barème 2018, le plus récent publié	0%
11 001 à 30 000 NZD	17%
30 001 à 80 000 NZD	27%
Au-delà de 80 000 NZD	30%