---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "asia_pacific", "apg", "unknown"]
aliases: ["CK", "COK"]
created: 2026-04-13
updated: 2026-04-02
compile_into: ["[[country--cook-islands]]"]
sources:
  - name: "https://www.fsc.gov.ck"
    url: "https://www.fsc.gov.ck"
    type: "official"
---

#  Cook Islands (CK) — Crypto Regulation

> The Cook Islands Financial Supervisory Commission (FSC) oversees financial services including banks, insurers, money-changing, remittance businesses, and trustee companies. There is no explicit mention of cryptocurrency regulation, licensing, or taxation in the provided text, leaving the crypto regulatory status unclear.

## Overview

| Field | Value |
|-------|-------|
| Status | unknown |
| Risk Score | 65/100 (High Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--asia-pacific|asia pacific]] |
| Currency | [[entity--nzd|NZD]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 0% - no income tax for individuals |
| Capital Gains (Corporate) | 20% CIT |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | N/A |
| Airdrop Tax | N/A |

No crypto-specific tax guidance available.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--fsc|FSC]] |
| Framework | Financial Supervisory Commission regulatory framework |
| Ease | unknown |
| Cost | N/A |
| Timeline | N/A months |

Licensing applies to traditional financial institutions; no explicit mention of crypto-specific licenses.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | fsrb_only |

## DeFi

**Status:** unregulated

## Stablecoins

**Status:** unregulated

## NFTs

**Status:** unregulated

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.3/kWh |
| Renewable Energy | 15% |
| Climate | tropical |
| Infrastructure | fair |

Electricity costs are high compared to global averages; limited renewable energy share; infrastructure adequate but not advanced for large-scale mining.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 55/100 |
| Ease of Business | moderate |
| Internet Freedom | free |
| Banking Access | moderate |

## Enforcement

No detailed enforcement information available

## CBDC Status: none

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [https://www.fsc.gov.ck](https://www.fsc.gov.ck)