Cook Islands

Capital Gains Taxes (%) - Cook Islands Compared to Continent

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Australia	13.60%
Cook Is.	0.00%
Fiji	0.00%
Fr. Polynesia	0.00%
Guam	12.51%
N. Caledonia	25.00%
New Zealand	0.00%
Vanuatu	0.00%

 

 

Cook Islands: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

• The property is directly and jointly owned by husband and wife;
• They have owned it for 10 years;
• It is their only source of capital gains in the country
• It has appreciated in value by 100% over the 10 years to sale
• The property was worth US$250,000 or 250,000 at purchase.
• It is not their sole or principal residence.

These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ

Source: Global Property Guide Research, Contributing Accounting Firms