VATCalculate VAT in Cook Islands
VAT in Cook Islands: add or remove 15% from any amount in NZD, with the result shown instantly.
Cook Islands VAT
How to calculate VAT in Cook Islands
Adding VAT to a net price
VAT = net × 15 / 100
Gross = net × 1.15
Removing VAT from a gross price
Net = gross / 1.15
VAT = gross − net
A common mistake is to take 15% off the gross price. That gives the wrong figure: the VAT inside a gross price is only 13.04% of it.
VAT rates in Cook Islands
Cook Islands keeps things simple with a single VAT rate of 15%: there are no reduced rates, so the same percentage applies to every taxable sale. The standard rate is above the Oceania average of 13.2% and shared with 22 other countries in our list.
| Rate | Type |
|---|---|
| 15% | Standard rate |
Official source: mfem.gov.ck. Rates checked October 2026.
VAT examples in NZD
Common amounts with 15% VAT added:
| Net | VAT 15% | Gross |
|---|---|---|
| 10.00 NZD | 1.50 NZD | 11.50 NZD |
| 50.00 NZD | 7.50 NZD | 57.50 NZD |
| 100.00 NZD | 15.00 NZD | 115.00 NZD |
| 500.00 NZD | 75.00 NZD | 575.00 NZD |
| 1,000.00 NZD | 150.00 NZD | 1,150.00 NZD |
| 10,000.00 NZD | 1,500.00 NZD | 11,500.00 NZD |
Removing VAT from gross prices
| Gross | Net | VAT |
|---|---|---|
| 57.50 NZD | 50.00 NZD | 7.50 NZD |
| 115.00 NZD | 100.00 NZD | 15.00 NZD |
| 575.00 NZD | 500.00 NZD | 75.00 NZD |
| 1,150.00 NZD | 1,000.00 NZD | 150.00 NZD |
Questions about VAT in Cook Islands
What is the VAT rate in Cook Islands?
The standard VAT rate in Cook Islands is 15%.
How do I add 15% VAT to a price?
Multiply the net price by 1.15. For example 500.00 NZD × 1.15 = 575.00 NZD.
How do I remove VAT from a gross price in Cook Islands?
Divide the gross price by 1.15. For example 575.00 NZD ÷ 1.15 = 500.00 NZD net; the difference is the VAT.
How much of a NZD price is VAT?
At 15%, VAT makes up 13.04% of the gross price (15 ÷ 115).