Registration

Online Tax System

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All you need is your name, email

address and RMD number

Want to add other clients to your online portal?

Complete the Tax Agents Maintenance Form to request for access. You may be asked to provide confirmation of authorization from the taxpayer.

Application Forms

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RM1_Individual Application

Use this form to apply for an individual RMD number.

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RM2_Business Application

Use this form if you are or intend on carrying out business activities in the Cook Islands. This is to register your business activities for tax purposes.

RM3_Application for De-registration

Use this form if you are leaving the country permanently, submitting on behalf of a deceased taxpayer, ceased all business operations or cancelling your VAT/PAYE registration.

Different Business Structures

If you’re looking at starting up a business in the Cook Islands one of the first things you need to do is to choose a business structure that is right for you.

The three most common business structures

Sole Trader

Partnership

Company

Read our Guide

Introduction to Business

Going in to business for yourself? There is an easy way to get up to speed fast. Sit back, relax and watch our six "Introduction to business" videos. We’ve covered the essentials including: Business structures, Income and provisional tax, Expenses, Depreciation, Registering for VAT and Record Keeping.

View each of the six videos below.