Offshore Companies

Choose the jurisdiction which best suits your needs

Cook Islands

International Business Company

General Info

Procedures to incorporate

The Cook Islands comprises a group of 15 islands located in the South Pacific between Tahiti in the east and Samoa and Tonga in the west.

The main island of Rarotonga is 3,000 km northeast of Auckland, New Zealand. The Cook Islands consists of two main groups, a southern group of nine “high” islands which are of volcanic origin and the northern group which comprises of six atolls. The majority of the population lives in the southern group.


Total population of the Island group is approximately 19,000. The indigenous population is Polynesian but English is spoken by most of the community.

Infrastructure and Economy

The Cook Islands economy is primarily tourism based however there has been a substantial expansion in the offshore industry with the advent of innovative and progressive legislation to facilitate the establishment of a variety of offshore structures including international business companies, offshore banks, offshore insurance companies and wealth preservation trusts.

Air New Zealand operates various flights through Rarotonga to Auckland, Tahiti, Hawaii, Los Angeles and Fiji, which provide direct access to the United Kingdom, USA, Southeast Asia, Australia as well as Europe. Rarotonga has a satellite international telephone and facsimile system. Direct dialing to Rarotonga is available from most countries. Internet and e-mail access is also freely available.

Offshore Incorporation

Language: The official language is English however Cook Islands Maori is spoken widely.
Currency: New Zealand Dollar.
Exchange Control: Only in relation to certain dealings in New Zealand Dollars. There are no local restrictions on the movement of funds to or from the Cook Islands in other currencies and funds may be held and business transacted in the Cook Islands in any currency.
Type of Law: Based on English Common Law.
Corporate Legislation: The International Companies Act 1981-1982. Limited Liability Company Act 2008.
Type of Company for International Trade and Investment International Business Companies, which may be limited by share or by guarantee, or which may be no liability, unlimited companies and mutual companies.
Procedure to incorporate: Filing of Memorandum of Incorporation with the Registrar of International Companies by a licensed trustee.
Restrictions on Trading: Cannot trade within the Cook Islands or undertake the business of banking or insurance unless licensed under the Offshore Banking Act or the Offshore Insurance Act.
Powers of the Company: A Cook Islands International Company has the same powers as a natural person.
Language of Legislation and Corporate Documents: English.
Shelf Companies Available: Yes. List upon request.
Time to incorporate: Three days.
Name Restrictions: Anything identical to or similar to a company already incorporated.
Language of Name: The name can be in any language but must be accompanied by a translation in English.
Disclosure of Beneficial Ownership to Government Authorities: No.
Suffixes to denote Limited Liability: Limited or Ltd.

General Information

+ Issued Share Capital

There are no minimum requirements.

+ Classes of Shares Permitted

Preference shares, redeemable shares, shares with or without voting rights and shares of no par value.

+ Taxation

International entities including International Companies are exempt from taxation. A fee of US$300 is payable on the registration of the company and US$300 annually thereafter.

+ Financial Statements

All companies must lodge annual returns accompanied by audited accounts however this latter requirement can be dispensed with by company resolution.

+ Directors

The minimum number of directors is one. Directors may be either a body corporate or a natural person. They may of any nationality and need not be resident in the Cook Islands.

+ Company Secretary

A Cook Islands resident secretary must be appointed.

+ Shareholders

– The minimum number of shareholders is one.
– Should you require additional information, request a quotation or clarify any related matter, please contact one of our consultants who will be happy to assist with your enquiries.

Packages and Prices

Cook Islands

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The cheapest option company formation, payment government fees, registered office, local registered agent, Client Due Diligence (CDD) full and free tax and legal assistance, and much more, to keep your entity fully compliant.

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A special package with all services as included on the Standard Package, plus our Bank Account opening services with a local bank based in UAE, providing account opening remotely, and offering you online banking, multi-currency account, debit cards and all other major banking services you may need.

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A package with all services as included on the Business Package plus full Nominee Services (Nominee Members and Managers) providing you the highest degree in terms of confidentiality and anonymity.

How can we help you?

Should you have any question, our Business Development Managers team will be ready to guide and assist you!