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.
| Status | unknown |
| Risk Score | 65/100 (High Risk) |
| Region | asia pacific |
| Currency | NZD |
| Capital Gains (Personal) | 0% - no income tax for individuals |
| Capital Gains (Corporate) | 20% CIT |
| VAT on Crypto | No |
| Staking Tax | N/A |
| Airdrop Tax | N/A |
No crypto-specific tax guidance available.
| Required | Yes |
| Regulator | FSC |
| Framework | Financial Supervisory Commission regulatory framework |
| Ease | unknown |
| Cost | N/A |
Licensing applies to traditional financial institutions; no explicit mention of crypto-specific licenses.
Status: unregulated
Status: unregulated
Status: unregulated
| Legal | Yes |
| Electricity | $0.3/kWh |
| Renewable | 15% |
| Infrastructure | fair |
Electricity costs are high compared to global averages; limited renewable energy share; infrastructure adequate but not advanced for large-scale mining.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 55/100 |
| Banking Access | moderate |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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