Corporate income tax (CIT) - statutory and targeted small business in Cook Islands
Cook Islands: Corporate income tax (CIT) - statutory and targeted small business was 20 Percentage of taxable income in 2026. ◆ Volatile
Corporate income tax (CIT) - statutory and targeted small business in Cook Islands, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Cook Islands recorded 20 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the highest value across all 27 years on record.
That represents a change of unchanged over five years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Cook Islands peaked at 20 Percentage of taxable income in 2019 and was at its lowest, 0 Percentage of taxable income, in 2000.
Cook Islands ranks 78th of 128 countries on this measure, in the middle of the range.
The series is highly variable year to year, so single readings are best treated with caution.
Corporate income tax (CIT) - statutory and targeted small business in Cook Islands, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 0 Percentage of taxable income | — |
| 2001 | 0 Percentage of taxable income | — |
| 2002 | 0 Percentage of taxable income | — |
| 2003 | 0 Percentage of taxable income | — |
| 2004 | 0 Percentage of taxable income | — |
| 2005 | 0 Percentage of taxable income | — |
| 2006 | 0 Percentage of taxable income | — |
| 2007 | 0 Percentage of taxable income | — |
| 2008 | 0 Percentage of taxable income | — |
| 2009 | 0 Percentage of taxable income | — |
| 2010 | 0 Percentage of taxable income | — |
| 2011 | 0 Percentage of taxable income | — |
| 2012 | 0 Percentage of taxable income | — |
| 2013 | 0 Percentage of taxable income | — |
| 2014 | 0 Percentage of taxable income | — |
| 2015 | 0 Percentage of taxable income | — |
| 2016 | 0 Percentage of taxable income | — |
| 2017 | 0 Percentage of taxable income | — |
| 2018 | 0 Percentage of taxable income | — |
| 2019 | 20 Percentage of taxable income | — |
| 2020 | 20 Percentage of taxable income | +0.0% |
| 2021 | 20 Percentage of taxable income | +0.0% |
| 2022 | 20 Percentage of taxable income | +0.0% |
| 2023 | 20 Percentage of taxable income | +0.0% |
| 2024 | 20 Percentage of taxable income | +0.0% |
| 2025 | 20 Percentage of taxable income | +0.0% |
| 2026 | 20 Percentage of taxable income | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 10 |
| 2010s | 2 Percentage of taxable income | 0 Percentage of taxable income | 20 Percentage of taxable income | 10 |
| 2020s | 20 Percentage of taxable income | 20 Percentage of taxable income | 20 Percentage of taxable income | 7 |
Countries ranked near Cook Islands
- 76 Czechia 21 Percentage of taxable income compare
- 77 Sweden 20.6 Percentage of taxable income compare
- 78 Iceland 20 Percentage of taxable income compare
- 78 Kazakhstan 20 Percentage of taxable income compare
- 78 Saudi Arabia 20 Percentage of taxable income compare
- 78 Thailand 20 Percentage of taxable income compare
- 78 Tunisia 20 Percentage of taxable income compare
- 78 Azerbaijan 20 Percentage of taxable income compare
- 78 Jordan 20 Percentage of taxable income compare
- 78 Finland 20 Percentage of taxable income compare
More economy & growth data for Cook Islands
- Gross Fixed Capital Formation Deflator — Value Standard Local 118.49 SLC (2024)
- Gross Domestic Product — Annual growth US$ per capita, 2015 prices 4.69 % (2024)
- Gross Domestic Product — Annual growth US$, 2015 prices 1.06 % (2024)
- Gross Domestic Product — Annual growth US$ per capita 6.36 % (2024)
- Gross Domestic Product — Annual growth Standard Local Currency, 2015 1.06 % (2024)
- Gross Domestic Product — Annual growth Standard Local Currency 4.27 % (2024)
- GDP Deflator — Value Standard Local Currency, 2015 prices 117.66 SLC (2024)
- GDP Deflator — Value US$, 2015 prices 102.03 USD (2024)
- Gross Domestic Product — Value Standard Local Currency, 2015 prices 528.49 million SLC (2024)
- Gross Domestic Product — Value US$ per capita, 2015 prices 26,844 USD (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Cook Islands?
- Corporate income tax (cit) - statutory and targeted small business in Cook Islands was 20 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Cook Islands?
- The highest recorded value was 20 Percentage of taxable income in 2019.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Cook Islands?
- The lowest recorded value was 0 Percentage of taxable income in 2000.
- How does Cook Islands rank for corporate income tax (cit) - statutory and targeted small business?
- Cook Islands ranks 78th out of 128 countries with data for 2026.
- Where does this Cook Islands data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.