Cook Islands RMD Number Guide — Format, Registration & Compliance
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RMD Number — Cook Islands Tax Identifier
The RMD number (Revenue Management Division number) is the Cook Islands' primary tax identifier, issued by the Revenue Management Division (RMD) of the Ministry of Finance and Economic Management (MFEM). It serves as a taxpayer's unique reference for income tax, VAT, PAYE, and withholding tax obligations, and is also the identifier used under the OECD Common Reporting Standard (CRS) for automatic exchange of financial account information. [1]
The Cook Islands' tax identifiers are catalogued in the worldwide directory of VAT and tax ID names.
Format
The RMD number is purely numeric and exactly 5 digits — no letters, hyphens, or check-digit algorithm. Format: NNNNN (e.g., 12345). There is no structural difference between individual and entity RMD numbers; both share the same 5-digit format. [1]
Who Is Issued an RMD Number?
The RMD does not automatically issue TINs to all residents. An RMD number is assigned only upon application. [1]
| Entity type | Registration trigger |
|---|---|
| Individual sole traders | Complete form RM1 and submit to RMD |
| Companies (local and international) | Complete form RM2 within 28 days of incorporation |
| Entities at Financial Supervisory Commission | Apply separately to RMD — not auto-referred |
| Foreign investors | Obtain BTIB approval first; BTIB then notifies RMD |
How to Register
- Foreign investors must lodge form AF1001A with the Business Trade and Investment Board (BTIB), pay the NZD 750 application fee, and wait approximately 30 days for BTIB approval. BTIB notifies RMD upon approval. [2]
- Local companies and individuals submit form RM1 (individuals) or RM2 (businesses) by email to [email protected] or in person at MFEM's Takuvaine Road office in Avarua. [3]
- After submission, RMD verifies identity and issues a confirmation letter containing the RMD number. Online e-Tax portal access takes 4–5 working days after the RMD number is confirmed. [2]
Key Tax Rates
| Tax | Rate |
|---|---|
| Corporate income tax (resident company) | 20% on worldwide income |
| Corporate income tax (non-resident company) | 28% on Cook Islands-sourced income only |
| VAT | 15% |
| Withholding tax (dividends, interest, royalties to non-residents) | 15% |
VAT Registration Thresholds
| Threshold type | Amount |
|---|---|
| Mandatory registration | NZD 40,000 annual turnover |
| Voluntary registration | NZD 20,000 annual turnover |
| VAT return filing deadline | 20th of each following month |
Compare VAT registration thresholds across Pacific and global jurisdictions in the worldwide VAT thresholds guide.
Frequently Asked Questions
I registered my international company after December 2019 — what are my exact RMD registration deadlines and what happens if I miss them?
International companies incorporated after 17 December 2019 must submit form RM2 to the RMD within 28 days of incorporation. Missing this deadline — or failing to file annual income tax returns — can attract a penalty of up to NZD 10,000 per breach. Unpaid tax also accrues additional tax daily until settled. Companies that assumed the pre-2019 exemption still applied and never registered face compounded exposure: penalties for non-registration, penalties for each unfiled return, and daily interest on outstanding tax. The RMD advises contacting the division proactively at [email protected] to arrange a compliance action plan, which can reduce but does not eliminate exposure. [1] [2]
As a foreign investor, do I need BTIB approval before I can get an RMD number — and how long does that take?
Yes. Foreign investors cannot apply directly to the RMD first. The required sequence is: submit form AF1001A to BTIB with supporting documents and the NZD 750 fee by the 7th of each month → BTIB reviews at its end-of-month board meeting (minimum 30-day processing time) → upon approval, BTIB notifies the RMD → the RMD then processes the tax registration. Only after receiving the RMD confirmation letter can the investor register on the e-Tax portal, which takes a further 4–5 working days. Factor in at least 5–6 weeks from initial BTIB application to having an active e-Tax login. [1] [2]
Does the NZD 40,000 VAT registration threshold apply to non-resident businesses supplying digital services into the Cook Islands?
Yes. Any business — resident or non-resident — whose annual turnover from taxable supplies in the Cook Islands reaches NZD 40,000 must register for VAT with the RMD and charge 15% VAT. Voluntary registration is available once turnover exceeds NZD 20,000. Unlike some jurisdictions, the Cook Islands has no simplified non-resident digital-services regime: a non-resident provider that crosses the threshold must register under the standard process, obtain an RMD number using form RM2, and file monthly VAT returns by the 20th of the following month. [1] [2]
When does having Cook Islands-resident directors make an international company liable for tax on its worldwide income?
An international company (IC) incorporated in the Cook Islands is treated as tax resident — and therefore subject to the 20% corporate income tax rate on its worldwide income — if, at any point during the income year, three or more of its directors reside in the Cook Islands, or if effective management and control of the company is exercised from within the Cook Islands. Non-resident ICs pay 28% only on Cook Islands-sourced income. Companies that appoint local nominee directors to satisfy other compliance requirements without checking the residency count risk triggering a worldwide-income liability unintentionally. [1] [2]
Are Cook Islands trusts and international companies automatically reported to foreign tax authorities under CRS?
Yes. The Cook Islands enacted the Income Tax (Automatic Exchange of Financial Account Information and Other Matters) Amendment Act 2016, incorporating the OECD Common Reporting Standard (CRS) into domestic law. Cook Islands financial institutions — including Licensed Trustee Companies acting as trustees — must perform CRS due diligence on account holders and controlling persons, then report details of accounts held by non-Cook Islands tax residents to the RMD annually via the CRS portal at crs.cookislands.gov.ck. The RMD then exchanges that data with the tax authority of each account holder's country of tax residence. Structures established primarily for privacy are therefore visible to the account holder's home tax authority. [1] [2]
The e-Tax portal says my RMD number is not found — what should I check before calling the RMD?
The e-Tax portal at tax.cookislands.gov.ck requires three fields to match exactly what is on your RMD confirmation letter: email address, full legal name (including all middle names), and the RMD number itself. Common reasons for a "not found" error include: the account was registered with a different email, the legal name on the portal differs from the RM1/RM2 form (e.g., trading name vs. registered name), or the 4–5 working day verification window has not yet elapsed. If none of these apply, the RMD recommends contacting the division directly at 29365 or [email protected] with your confirmation letter as evidence of your registered number. [1] [2]
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Related Resources
- New Zealand IRD Number Guide — New Zealand uses a similar Pacific tax framework; Cook Islands VAT uses NZD thresholds aligned with NZ practice.
- Samoa TIN Guide — Nearby Pacific jurisdiction with a comparable business-license-linked TIN issuance model.
- Marshall Islands EIN Guide — Another Pacific offshore jurisdiction with employer-linked tax identifiers.
- Worldwide VAT Thresholds — Compare Cook Islands' NZD 40,000 VAT threshold against 100+ countries.
- Worldwide VAT and Tax ID Names Directory — Full reference list of tax identifier names by country.
