The Cook Islands has no explicit cryptocurrency regulatory framework. The Financial Supervisory Commission (FSC) oversees financial institutions and anti-money laundering efforts but does not specifically regulate crypto assets or services.
| Status | unknown |
| Risk Score | 45/100 (Moderate Risk) |
| Region | asia pacific |
| Currency | NZD |
| Capital Gains (Personal) | 0% - no capital gains tax; residents have a NZD 10,000 income tax exemption threshold and progressive rates of 25-30% on income above, but capital gains are explicitly exempt |
| Capital Gains (Corporate) | 20% CIT on domestic income; 0% for offshore/IBC companies not conducting business in Cook Islands |
| VAT on Crypto | No |
| Staking Tax | N/A |
| Airdrop Tax | N/A |
No crypto-specific tax guidance available.
| Required | No |
| Regulator | FSC |
| Framework | None (no crypto-specific framework) |
| Ease | unknown |
Licensing applies to traditional financial institutions; no explicit mention of crypto-specific licenses.
No detailed enforcement information available
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | not_assessed |
| FATF Body | APG |
| Suspicious-Activity Reporting | Yes |
Status: unregulated
Status: unregulated
Status: unregulated
| Legal | Yes |
| Electricity Cost | $0.3/kWh |
| Renewable Energy | 15% |
| Infrastructure | fair |
Electricity costs are high, and renewable energy share is low. Infrastructure is limited but adequate for small-scale mining.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 45/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
The Cook Islands is politically stable with no international sanctions. Corruption is moderate, and the business environment is average. Internet freedom is good, but banking access for crypto firms is moderate due to the small financial sector.
The Cook Islands has no explicit cryptocurrency regulatory framework. The Financial Supervisory Commission (FSC) oversees financial institutions and anti-money laundering efforts but does not specifically regulate crypto assets or services.
Cook Islands is classified by FATF as: not_assessed.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-11 · Data source: Soken Crypto Legal Map
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