Your Cook Islands trust cost depends on the structure, not a fixed tariff: companies and accounts under the trust, the drafting and the trustee's yearly work. We publish the set-up fee for a standard trust or foundation in the Cook Islands on this page; annual administration, event-based work and third-party charges are quoted after we review your case.
The set-up fee for a Cook Islands trust is shown under the key facts. The other groups of cost depend on the structure and are quoted after we review your case.
Set-up
Structure design and onboarding checks
Trust deed drafting by the law firm
Trustee acceptance and account opening
Ongoing
Annual trustee fee
Accounting, minutes and records
Reporting to authorities
Third party
Bank and custodian charges
Tax and legal advice in other countries
Registry or stamp duty where it applies
Key facts
Trustee requirement
As enacted, s.2 asks for a listed type of company as trustee or power holder[2]
Reporting to authorities
2016 Amendment Act brought in the Common Reporting Standard[3]
Fee rules
Government fees: regulations made under the International Trusts Act 1984[1]
Numbers in brackets point to the Sources list at the end of this page.
Set-up fee
Standard trust
USD 23,000
Trust set-up in the Cook Islands: the fee is fixed for the standard scope listed below.
Includes
Client onboarding, KYC and due diligence
Structure design
Trust deed or foundation charter drafted through a partner law firm
Acceptance of trusteeship by a licensed local partner trustee, coordinated by One Pacific Trust
Filing of any registration the law requires
Excludes
Government fees, initial and annual (passed through at cost)
Stamp duty
Holding or underlying companies
Bank account opening
Tax advice in other countries
Annual trustee, administration and event fees (quoted separately)
VAT or GST where applicable
Standard foundation
USD 27,500
Foundation set-up in the Cook Islands: the fee is fixed for the standard scope listed below.
Includes
Client onboarding, KYC and due diligence
Structure design
Trust deed or foundation charter drafted through a partner law firm
Acceptance of trusteeship by a licensed local partner trustee, coordinated by One Pacific Trust
Filing of any registration the law requires
Excludes
Government fees, initial and annual (passed through at cost)
Stamp duty
Holding or underlying companies
Bank account opening
Tax advice in other countries
Annual trustee, administration and event fees (quoted separately)
VAT or GST where applicable
This fee includes the local partner trustee's acceptance fee as agreed with One Pacific Trust.
Set-up fees shown are One Pacific Trust fees in US dollars for the standard scope described, before government, registry, bank and other third-party charges, which are passed through at cost or billed to you directly.
Annual administration, event-based work and anything outside the standard scope are quoted after we review your case.
A published fee is not an offer and is not tax or legal advice; the terms that apply are those set out in writing when you engage us.
Set-up costs: what they cover
Illustration, not a real client.
Set-up charges pay for the work before the trust holds anything. They are one-off, and the written terms say when each one is due.
Client acceptance and design. Our identity and source-of-funds review, and the work with your lawyer on the shape of the structure.
Legal drafting. A Cook Islands law firm drafts the deed and letter of wishes. Every special clause, extra role or bespoke power adds drafting time.
Trustee acceptance. The trustee reviews the file, runs its own checks and accepts office.
Registration. The trustee registers the trust with the Registrar, and the government charges a fee set by regulation.
Holding company. If a limited liability company or other company sits under the trust, its formation is a separate item.
Your own lawyer and tax adviser at home charge you directly. Their fees are outside our estimate, but they are part of what the structure costs you overall.
Ongoing trustee and administration costs
Yearly charges pay for running the trust, and over the life of a trust they can add up to more than the set-up. The trustee charges for holding office, keeping accounts and records, holding meetings and passing resolutions.
Our administration covers reporting, the annual review of identity papers and the preparation of requests you send.
Event charges apply when something changes, such as a distribution, a new beneficiary, a change of protector, an amendment to the deed or the end of the trust.
A trust that does little in a year costs less to run than one with frequent distributions or many accounts.
The effort also shifts over the trust’s life. The first years tend to be busier while accounts open and assets transfer in.
Later, the work rises again when beneficiaries come of age, when a family member moves to a country with new reporting rules, or when the trust starts to wind down.
Ask how the trustee reviews its charges over time and what notice it gives before a change.
Ask also what it charges if you later move the trust to another trustee. Those answers belong in the written terms, and we ask for them on your behalf.
When you compare estimates from different providers, look at the yearly items as closely as the set-up line. A low start can hide a high annual bill.
Third-party costs
Some charges are set by others, and each appears as its own line in the estimate. The main ones are:
Government fees for registration and renewal, set by regulations the Financial Supervisory Commission publishes.
Fees of the registered agent or corporate services firm for any holding company.
Bank or brokerage account charges in the trustee’s name.
Accounting or audit fees for companies under the trust, where required.
Translation and certification of documents, if your papers are not in English.
These amounts change from time to time, and we confirm them in writing at the date of your estimate. The fee regulations are listed on the Commission’s legislation page; their exact title is a point your lawyer confirms for your case.
What changes the total
Five answers move the estimate more than anything else. Knowing them before you ask saves a round of questions.
Factor
Why it matters
Kinds of assets
Shares in private companies and property need more work than cash
Holding companies
Each company adds formation, agent and accounting charges
Number of accounts
Each bank or brokerage relationship adds checks and reporting
Roles in the deed
A protector or adviser adds drafting and notices
Activity each year
Distributions and changes bring event charges
Basis: our pricing approach for this service, 2026-11-05. The set-up fee shown on this page is for a standard trust or foundation; any estimate for other lines follows the written terms of the trustee and the law firm.
A thin deed or a trustee that keeps poor records can cost far more later. An estimate from us shows every line rather than one total, so you can see what the drafting and the record-keeping include.
Ask us with your plans in plain words, and we turn them into a quote. The estimate is not an offer. The written terms of the trustee and law firm come before you commit, and they prevail.
In your message, list the kinds of assets you plan to transfer, whether a holding company is involved and how many beneficiaries there are. Tell us also if you want a protector or an investment adviser in the deed, since each role changes the drafting.
The structure decides, not the place. Companies and accounts, the kinds of assets, the drafting and the trustee's yearly work set most of the total. Government charges add to it. We publish the set-up fee for a standard trust or foundation; ongoing administration, event work and third-party charges are quoted after we review your case.
What do I pay for when I set up a trust in the Cook Islands?
At set-up you pay for client acceptance and design, drafting of the deed and letter of wishes, trustee acceptance and registration, and any holding company. Yearly administration, government renewals and bank charges follow. Each item is listed in the written terms.
Pick a question for a short answer from our FAQ. Nothing you choose here is sent anywhere. This is a scripted guide from our FAQ, not live chat and not advice.
Setting up, the law and tax
What happens, step by step, when you set up an offshore trust?
First agree the purpose and who should benefit. Your lawyer drafts the deed under the chosen law while the trustee checks identity and the source of the assets. After signing, the assets move into the trustee’s name and are recorded. The guide shows each stage in more detail.
Usually the owner transfers the shares or membership interest to the trustee under the deed, after checking the company’s own documents and any consent a lender or partner must give. The trustee then holds the interest and the company carries on. Company, tax and local law checks come first, so involve your lawyer.
Yes, in the places whose law provides for them. A trust needs a lawful purpose, a valid deed under its governing law, and taxes and reporting dealt with where the people involved live. It cannot be used to hide assets, defeat existing creditors or evade tax. A trustee will refuse a trust whose purpose or funding it cannot confirm.
It depends on where the settlor, the beneficiaries, the trustee and the assets are, and on the law that governs the trust. Many countries tax trust income or distributions in the hands of the people they treat as owners or recipients, and exchange account data under international reporting rules. We do not give tax advice, so ask your own adviser before you sign.
How long does it take to appoint a Hong Kong trustee?
Time depends mostly on how quickly documents arrive and on checks by banks and registries outside our control, so we do not promise a date. Once you apply, the client portal shows each step and what is outstanding, and a 30-minute call sets out what to prepare first.
The cost depends on the structure, the places and assets involved, how many parties the trustee must check, and how much work the trust needs each year. We publish the set-up fee for each place; annual administration and event-based work are quoted after we review your case. Banking, legal and registry charges outside our control can add to it.
A trustee can borrow only if the deed and the governing law allow it. A lender will usually ask to see the deed, the trustee’s authority and the purpose of the loan. Some deeds limit borrowing or need a protector’s consent. Ask a lawyer before approaching a lender.
What is asset management, and is it what a trustee does?
Asset management means running investments for a client, usually under a licence. A trustee does something different: it holds the assets, checks instructions against the deed, approves distributions and keeps the record. A bank or licensed manager that the deed allows for can run the investments.
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