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Taxes are a compulsory contribution to the state’s revenue. It is levied by the government on workers’ earnings and business profits, or added to the cost of goods, services and transactions.

Tax is every person’s fair share towards helping fund the Cook Islands way of life. We all need to put in our fair share to help fund many of the developments such as our health system, our pensioners, infrastructure (like roads and water) and even more importantly our education system to name a few.

Tax payments owed to Inland Revenue can be made to one of the three bank accounts listed below: When making your payment, please ensure to follow the referencing format provided in the above image to allow for the accurate and timely application of your payments to your RMD account. Incorrect payment references will result in delays as we will then need to verify the payment with the banks or with yourself. If you are making a tax payment into any other account not listed above, please be sure to change that to one of the accounts provided for all future payments. If you are unsure, please contact our office.

RMD RegistrationAn RMD number is required when you are required to register with Revenue Management for tax purposes, including when you start deriving income or carrying out a taxable business activity in the Cook Islands. This may include:Starting employment or receiving income that is subject to Income Tax.Starting or operating a business, including as a sole trader, partnership or company.Starting an organisation or entity that has tax obligations, such as a charity, trust or other organisation.Receiving other income that is subject to Income Tax. Depending on your circumstances, you may also need to register for:VAT – Registration is required when your business reaches or is expected to reach $40,000 or more in taxable supplies.PAYE – Registration is required when a business employs staff and is required to deduct PAYE from their wages. Which RMD form do I needRM1 – Individual Application: For individuals who need to register for an RMD number for tax purposes.RM2 – Business Application: For sole traders, partnerships, companies and other entities carrying out business or other activities requiring tax registration. The RM2 can also be used to register for VAT and PAYE, where required.Please refer to the relevant RMD application form and registration checklist on our website for information about the registration process and the supporting documents required.Filing & Forms | MFEMIMPORTANT:Incomplete applications may not be accepted or processed. Please ensure all required information and supporting documents are provided when submitting your application to avoid delays in processing.

A tax registration should be deregistered when it is no longer required.Deregistering one tax type does not automatically close the entire RMD tax account. Each tax type should be reviewed separately. When should I deregister my VAT registrationA VAT registration may be deregistered when:The business has ceased operations.The business is no longer expected to reach the $40,000 taxable supplies threshold and VAT registration is no longer required. Before VAT registration is deregistered, the final VAT return and any other outstanding VAT obligations must be completed.When should I deregister my PAYE registrationA PAYE registration may be deregistered when the business no longer employs staff and therefore no longer has an obligation to deduct and pay PAYE. Before PAYE registration is deregistered:All required monthly PAYE returns must be filed up to the final month of employment.The relevant RM206 – Annual PAYE Reconciliation must be completed.Employees must be provided with their RM101 – PAYE Tax Deduction Certificates.Filing & Forms | MFEMWhen should I close my RMD tax accountFor a businessThe RMD tax account should be closed when the business ceases all business operations. All outstanding VAT, PAYE and Income Tax returns must be filed, and all tax liabilities settled or otherwise dealt with as required by RMD. For an individual taxpayerThe RMD tax account should be closed following the death of the taxpayer, once the required tax obligations have been completed.How do I formally deregister or close an RMD tax accountTo deregister a tax type or close an RMD tax account, complete and submit the RM3 – Application for De-registration, available on our website. The RM3 may be used for situations including:Deregistering a VAT or PAYE registration.Closing an RMD tax account.Notifying RMD that a business has ceased operations.Submitting an application on behalf of a deceased taxpayer.Notifying RMD that an individual is leaving the Cook Islands permanently, where applicable.Once the application is received, RMD will review the relevant tax accounts and obligations. Deregistration or closure will be completed once the required returns have been filed and outstanding obligations have been addressed.Filing & Forms | MFEMIMPORTANT:Closing or deregistering one tax type does not automatically close all other tax registrations associated with the RMD tax account. Each tax type must be reviewed separately and deregistered when it is no longer required. Deregistration requests may not be processed while required returns, tax obligations or other requirements remain outstanding.

Tax returns can be submitted online through our e-Tax Online Portal Cook Islands Revenue Management.For those with limited access to internet or zero access to a computer or phone, we still welcome manual submissions over the counter. Returns will be received and processed manually provided that you have supplied all required information for us to make an assessment. Completed returns and supporting documents can also be emailed through to tax.info@cookislands.gov.ck for processing.Incomplete returns will not be accepted or processed.

Yes, there is! Our e-Tax online service is available should you wish to file online or update and manage your tax information without having to come in and see us.If you have not yet registered for access to your RMD account online, click on the link Cook Islands Revenue Management and register as a web user. All you need is your RMD number and a valid email account.Once your registration has been approved, you will receive confirmation by email with your log in details.With access to your account online, you are able to submit returns as well as manage your account from anywhere in the world.Registrations for an RMD number are currently done manually in office. Completed applications can be dropped off to our counter services team or emailed to tax.info@cookislands.gov.ck with all supporting documents attached.

Our tax due date calendar below gives you all the important tax dates for the year which include due dates for filing your income tax returns as well as making payment to RMD.

The Revenue management Division has two office locations - our Head office is based in Avarua, Rarotonga with a smaller office out in Aitutaki.For assistance or information, our team can be contacted on the following:Email: tax.info@cookislands.gov.ckPhone: 29365 (Rarotonga) or 31187 (Aitutaki)

If you have submitted a tax return and are expecting a tax credit or refund from us, please take note of the below:> Refunds under the threshold of $500 and not on hold are automatically credited to your account within 5 working days after the assessment is generated.> Refunds under the threshold of $500 and on hold will require a routine check by an officer before it is released for payment into your account. This will require additional time to review and may take up to 30 working days.> Refunds over the threshold of $500 are automatically held for review. The review period may take up to 30 working days before refund is released for payment. Note: The above are dependent on the information provided to us in your returns. If we believe there are details in your return that need to be verified or you have omitted certain information from your declaration, your refund will be held until we are satisfied that what you have declared is in fact true and correct.

Our current tax rates are highlighted below:

Tax refunds are credited directly to your registered bank account. We no longer issue refund cheques. It is important that you update us on any changes to your bank account to ensure monies owed to you are paid to the correct account. If your registered account is closed, please advise our office as soon as possible so that funds are not released for payment until a valid account is available.

You become a Cook Islands Tax resident if:· Your home is in the Cook Islands and/or;· You are personally present in the Cook Islands for more than 183 days in a 12-month period.