Oceania & Pacific · Polynesia

Cook Islands

World-class asset-protection trust law and no way to move there — the Cook Islands sells legal structures to UHNW families, not residency, and caps permanent residence at a few hundred certificates in total.

Last verified July 2026183 visa-free destinations

Tax position

Income tax (top): 30% top marginal rate on Cook Islands-source income for residents
Capital gains: none
Wealth tax: none
Inheritance tax: none
Special regime: The jurisdiction's real product is the International Trusts Act asset-protection regime, not a personal tax regime. Confirm current rates directly — Cook Islands personal tax detail is thinly published.
Territorial: No — worldwide income taxed
CFC rules: No
Exit tax: No
CRS: Participating

1 route into Cook Islands

Open

Cook Islands PR

Residency by investment

No investment threshold120–240 mo

Is Cook Islands actually right for your family?

We will tell you if it is not. That is the whole service.

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