Filing and Forms
Application Forms
Individual Income Tax
Complete this section for the relevant tax year if you earned income during the year. This may include income from employment, interest, dividends, business activities, rental property, partnerships, estates or trusts, land, overseas sources, or any other type of income.
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These application forms are used to register or update your details with the Revenue Management Division. The RM1 – Individual Application form is for individuals who need to register for a Revenue Management Division number for tax purposes.
The RM2 – Business Application form is for businesses or individuals carrying out business activities in the Cook Islands who need to register for tax, VAT, or employer obligations. The RM3 – Application for De-Registration form is used when a taxpayer needs to cancel a registration, such as closing a business or ending tax obligations.
Non-Individual Income Tax
Registered companies need to complete this return each year to declare any income and expenses incurred by the company. Those carrying out business under a partnership structure will also need to do the same.
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Partnership Tax Return (this form is not attached)
Value Added Tax & PAYE
This is the return used to calculate and file your VAT collected and paid each month. In addition, any wages paid to employees and PAYE tax deducted from their wages must be declared in the RM205 form and paid every 20th of the month. Annual PAYE reconciliation forms and PAYE rates are also available for your information.
Withholding Tax
The following form must be completed and filed to our office to declare any withholding income received. Withholding income is interest, dividends, natural resource amounts or royalties derived in the Cook Islands but paid to a person who is not a resident.
Trusts
Other Information
Other relevant informational guides that may help you understand your tax obligations more.