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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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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

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Sole Trader

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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. 

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