CK · S 21°12′ · W 159°47′
Cook Islands
A Cook Islands LLC can be formed on behalf of non-residents for offshore shareholdings, investment accounts, and intra-group asset ownership. Member and manager arrangements are flexible under an operating agreement, but the vehicle is not a substitute for local approvals or tax reporting.
Key points on one page.
- Tax
- Offshore activity is generally not subject to local income tax; resident companies are 20%, non-resident companies 28%, subject to the facts
- Shareholders and directors
- Formed for 1 or more non-residents; member-managed or manager-managed, with no local residence requirement
- Share capital
- No statutory minimum capital or paid-in amount; contributions may be cash, property, services, or an undertaking
- Local requirements
- Must be formed through, and continuously maintain, a licensed Cook Islands trustee company as registered agent and service address
- Annual maintenance
- Renew annually and file an LLC report; if tax filing is required, a December year-end return is normally due by 1 May
- Incorporation timeline
- Registration normally takes under 1 business day once the file is ready; trustee-company KYC review is additional
- Public disclosure
- Member, manager, and beneficial-owner data are not public; trustee companies, tax authorities, and regulators may obtain them by law
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01Cook Islands Financial Supervisory Commission — Limited Liability Companies Act 2008
- 02Cook Islands Financial Supervisory Commission — Registration Requirements for International Entities
- 03Cook Islands Financial Supervisory Commission — Registry
- 04Ministry of Finance and Economic Management — Income Tax Quick Reference Guide
- 05Ministry of Finance and Economic Management — Summary of Return and Payment Dates for Companies
- 06Business Trade and Investment Board — Development Investment Act 1995–96
- 07OECD Global Forum — Cook Islands 2026 Second Round Review
02 · Advantages
Why Cook Islands
- 01May be formed for 1 or more non-residents; member and manager arrangements may be set by operating agreement
- 02No statutory minimum or paid-in capital; members and managers generally have no personal liability for LLC debts
- 03Members and managers are not on the public register, subject to trustee-company and regulatory compliance checks
03 · Requirements
Formation requirements
- Form through a licensed trustee company and retain it as the local registered agent
- Provide KYC identity, address, and tax-number information for members, managers, and beneficial owners
- Obtain BTIB approval before local business where foreign ownership is 33.3% or more
04 · Compliance
Annual compliance
- Renew on each registration anniversary, file the LLC annual report, and pay the prescribed fee
- Keep member and manager lists, articles, and operating agreement; retain them for 6 years after dissolution
- Where tax obligations arise, register with RMD and file company tax, VAT, or PAYE returns on time
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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