Cook Islands
The gold standard in asset protection. Cook Islands trusts are recognized worldwide as the strongest offshore trust structure, with unmatched creditor protection.
17K
Population
Avarua
Capital
English, Cook Islands Māori
Language
NZD (NZ Dollar)
Currency
GMT-10
Timezone
0%
Trust Income Tax
2 years
Fraudulent Transfer Window
Not enforced
Foreign Judgments
Trust & Corporate Structures
The Cook Islands offers the world’s most respected asset protection trust legislation, along with flexible corporate and foundation structures for international planning.
International Trust
USD 5,000–10,000 setup
Processing: 1–2 weeks
- Gold standard for asset protection trusts
- Foreign judgments not enforceable in Cook Islands
- 2-year statute of limitations on fraudulent transfer claims
- Settlor can retain significant control via trust protector
International Company
USD 2,000–3,500 setup
Processing: 3–5 days
- No local taxes on income or capital gains
- No public register of directors or shareholders
- Can be used as trustee company for Cook Islands trust
- Minimal annual compliance requirements
Foundation
USD 4,000–7,000 setup
Processing: 1–2 weeks
- Hybrid structure combining trust and company features
- Separate legal personality (can sue and be sued)
- Ideal for succession planning and charity
- No requirement for beneficiaries at time of establishment
Tax Overview
The Cook Islands imposes no taxes on international trusts, companies, or foundations — making it one of the most tax-efficient jurisdictions for offshore structuring.
0% tax on trust income from outside Cook Islands.
0% corporate tax on international companies.
No capital gains tax.
No withholding tax on distributions to foreign beneficiaries.
No estate or inheritance tax.
Cook Islands courts do not recognize foreign judgments against trusts.
Ready to set up in the Cook Islands?
Our trust specialists handle trust formation, trustee selection, and ongoing administration — we coordinate the entire process.
Book a Free Consultation