Cook Islands
The Cook Islands enacted its Captive Insurance Act in 2013 to regulate business conducted both inside and outside its borders by international companies. As of January 2022, companies are subject to a 20% tax on worldwide income to comply with EU standards and avoid non-cooperative listing. Domicile requirements include audited annual accounts filed with the Financial Supervisory Commission.
Quick Facts
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| Minimum Requirement | NZD 100,000 (~$71,500) |
Regulatory Framework
Captive Insurance Act 2013
Tax Environment
20% worldwide income tax (as of 2022)
Regulatory & Statistical Profile
Statistical profile pending verification for this domicile.
checklist Authorized Captive Structures
List of authorized captive structures pending verification.
payments Fees & Solvency Compliance
gavel Regulatory Contact Office
Considering Cook Islands for Your Captive?
Our consultants provide end-to-end guidance on domicile selection, feasibility, and formation. Let us help you determine if Cook Islands is the right fit.