---
type: country
domain: web3-compliance
status: compiled
tags: [Legal, Crypto Tax, Crypto Regulation, Country]
aliases: [Cook Islands]
created: 2026-04-23
compile_into: ""
slug: country--cook-islands
sources: "[./crypto-map/data.json#/CK, \"https://soken.io/crypto-map/countries/cook-islands.html\"]"
source_url: "https://soken.io/crypto-map/countries/cook-islands.html"
title: "Cook Islands — Crypto Regulation 2026 | Soken"
description: The Cook Islands Financial Supervisory Commission (FSC) oversees financial services including banks, insurers, money-changing, remittance businesses…
scraped_at: "2026-04-23T20:02:35.242386+00:00"
entry_type_raw: country
region: asia_pacific
---

# Cook Islands — Crypto Regulation 2026 | Soken

# Cook Islands

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.

## Overview

|     |     |
| --- | --- |
| Status | **unknown** |
| Risk Score | 65/100 (High Risk) |
| Region | asia pacific |
| Currency | NZD |

## Tax

|     |     |
| --- | --- |
| 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.

## Licensing

|     |     |
| --- | --- |
| 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.

## DeFi

**Status:** unregulated

## Stablecoins

**Status:** unregulated

## NFTs

**Status:** unregulated

## Mining

|     |     |
| --- | --- |
| 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.

## Geopolitics

|     |     |
| --- | --- |
| Stability | stable |
| Sanctions | No |
| Corruption Index | 55/100 |
| Banking Access | moderate |

Last reviewed: 2026-04-13 ·
Data source: [Soken Crypto Legal Map](https://soken.io/crypto-map/)

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