The Investment Code is a statement of policy by Government, pursuant to the Development Investment Act 1995-96, to encourage and guide development investment in the Cook Islands.

Its purpose is to inform potential investors as well as the Bussiness Trade and Investment Board and others responsible for planning, promoting, or encouraging investment in the Cook Islands, of the following:

• The investments and activities which merit encouragement;
• The priorities attached to particular investments and activities;
• The kinds of activities reserved for Cook Islands enterprises;
• The criteria by which foreign enterprises may be evaluated for approval to carry on a business in the Cook Islands.

Download Cook Islands Investment Code