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Cook Islands company formation: 2026 guide

Cook Islands is a offshore jurisdiction in the Pacific. Headline taxation: 0% on foreign-sourced income. Companies are typically operational in 5 days from approximately $3,500 all-in for first-year set-up.

Tax headline
0% on foreign-sourced income
Formation
5 days
From
$3,500
Treaties
Limited

Substance

Light

Banking

Limited; asset-protection focused

What we use Cook Islands for

  • · Trust
  • · Asset protection
  • · Holding company

Highlights

  • · Strongest asset-protection trust law
  • · International Trust Act
  • · Foundation regime
  • · LLC regime

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