The Cook Islands is known internationally for its legal framework that focusses on protecting the wealth of individuals and organisations.  Through its suite of financial services legislation, the Cook Islands offers stand-alone vehicles or structures, including trusts, foundations, corporations and partnerships, designed to meet the wealth management needs of an international client base.


International Trusts Act 1984
International Trusts Amendment Act 1985
International Trusts Amendment Act 1989
International Trusts Amendment (No.2) Act 1989
International Trusts Amendment Act 1991
International Trusts Amendment Act 1995-96
International Trusts Amendment Act 1999
International Trusts Amendment Act 2004
International Trusts Amendment Act 2013

International Companies

International Companies Act 1981-82 (2005 consolidation)
International Companies (Amendment) Act 2007
International Companies (Amendment No.2) Act 2007
International Companies Amendment Act 2013

Limited Liability Companies

Limited Liability Companies Act 2008
Limited Liability Companies Amendment Act 2013


Foundations Act 2012
Foundations Amendment Act 2013

International Partnership

International Partnership Act 1984 (including 1999 and 2004 amendments)
International Partnership Amendment Act 2013


Banking Act 2011
Banking Amendment Act 2012
Banking Amendment Act 2013

Captive Insurance

Captive Insurance Act 2013
Captive Insurance Regulations 2013
Captive Insurance Amendment Regulations 2014


Insurance Act 2008
Insurance Amendment Act 2009
Insurance Amendment Act 2011
Insurance Amendment Act 2012
Insurance Regulations 2009
Insurance Amendment Regulations 2014
Insurance Code 2010

Trustee Companies

Trustee Companies Act 2014
Trustee Companies Regulations 2014
Trustee Companies Amendment Regulations 2014
Trustee Companies (Due Diligence) Regulations 1996

Cook Islands Finance provides these links to legislation on a best efforts basis and is not able to guarantee accuracy. All enquiries related to statutes, regulations and codes should be directed to the Clerk of Parliament of the Cook Islands who will be able to provide copies of legislation in accordance with Parliament’s conditions of access and supply.

Contact details are as follows:

Parliamentary Services Clerk
PO Box 13
Cook Islands

Phone: (682) 26500
Fax: (682) 21260