Cook Islands Legislation

Known best for its Trust legislation, the Cook Islands also offers corporate entity formation through International Companies, Limited Liability Companies, and International Partnerships. The jurisdiction maintains access to premium banking services through relationships with international banks.


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

No guarantee is given relating to whether this legislation is up-to-date. 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