Taxation Statistics – December Quarter 2025
The Taxation Statistics series is a quarterly publication presenting Value Added Tax (VAT) data for the Cook Islands. The series examines VAT collected on sales of goods and services and income, in relation to purchases of goods and services across all industries. These statistics provide an indicator of economic activity and consumption patterns within the economy.
Key Facts – December Quarter 2025
- Gross Turnover across all industries totalled $339.9 million, down 3.7% from the September 2025 quarter, but up 9.3% compared with December 2024.
- Total VAT collected on Sales and Income reached $40.6 million, decreasing 4.0% from September 2025 ($42.3 million), yet increasing 4.8% year-on-year from December 2024 ($38.7 million).
- The quarterly decline was mainly driven by Service industries, which fell 5.1% (from $38.1 million to $36.2 million).
- Goods-producing industries rose 8.6%, largely supported by stronger construction activity.
- Over the 2022–2025 period, Rarotonga continues to account for the majority of economic turnover and VAT collections, while Te Pa Enua shows greater quarterly volatility due to its smaller economic base.
