There is no capital gains tax in Cook Islands.

Tax is withheld at the rate of 15% on dividends paid by Cook Islands resident entities to non-residents.

Tax is withheld at the rate of 15% on interest paid by Cook Islands resident entities to non-residents.

Tax is withheld at the rate of 15% on royalties paid to non-residents.

Tax is withheld at the rate of 15% on royalties paid to non-residents.

Tax is withheld at the rate of 15% on royalties paid to non-residents.

There is no withholding tax on management service fees unless the fees are characterized as general service fees (see Service Technical).

Tax is withheld at the rate of 15% on fees for services performed in the Cook Islands. The withholding tax does not apply if the services (including professional services) are performed by a person (including a company) and:

• The person is present in the Cook Islands for a period or periods not exceeding in the aggregate 30 days during the relevant tax year; and
• The income so derived, while being exempt in the Cook Islands, is chargeable in the country of residence of the recipient to any tax which is substantially similar in nature to the Cook Islands income tax; and
• The services are performed for or on behalf of a person who is not resident in the Cook Islands.