Cook Islands has EOI relations with 78 countries through 22 treaties.
| Treaty Type | |
| Sum | 22 |
| Multilateral | 1 |
| TIEA | 21 |
| Jurisdiction | Type | Treaty | Signed | Entered into force | Exchange of Information | |
|---|---|---|---|---|---|---|
| Albania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Andorra | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Anguilla | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Antigua and Barbuda | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Argentina | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Aruba | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Australia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA AU CK | Oct. 27, 2009 | Sept. 2, 2011 | On Request | ||
| Austria | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Barbados | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Belgium | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA BE CK | Sept. 9, 2015 | No | On Request | ||
| Belize | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Bermuda | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Bulgaria | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Canada | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA CA CK | June 15, 2015 | No | On Request | ||
| Cayman Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Chile | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| China | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Colombia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Costa Rica | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Croatia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Curaçao | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Cyprus | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Czech Republic | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK CZ | Feb. 4, 2015 | No | On Request | ||
| Denmark | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK DK | Dec. 16, 2009 | Oct. 2, 2011 | On Request | ||
| Estonia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Faroe Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK FO | Dec. 16, 2009 | No | On Request | ||
| Finland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK FI | Dec. 16, 2009 | Oct. 2, 2011 | On Request | ||
| France | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK FR | Sept. 15, 2010 | Oct. 16, 2011 | On Request | ||
| Germany | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK DE | April 3, 2012 | Dec. 11, 2013 | On Request | ||
| Ghana | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Gibraltar | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Greece | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK GR | Feb. 12, 2013 | No | On Request | ||
| Greenland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK GL | Dec. 16, 2009 | Jan. 10, 2013 | On Request | ||
| Grenada | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Guernsey | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Hungary | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Iceland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK IS | Dec. 16, 2009 | June 25, 2012 | On Request | ||
| India | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Indonesia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Ireland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK IE | Dec. 8, 2009 | Sept. 2, 2011 | On Request | ||
| Isle of Man | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Italy | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK IT | May 17, 2011 | Feb. 17, 2015 | On Request | ||
| Japan | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Jersey | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Latvia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Liechtenstein | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Lithuania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Luxembourg | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Malaysia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Malta | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Marshall Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Mauritius | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Mexico | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK MX | Nov. 22, 2010 | March 2, 2012 | On Request | ||
| Monaco | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Montserrat | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Netherlands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK NL | Oct. 23, 2009 | Sept. 7, 2011 | On Request | ||
| New Zealand | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| TIEA | TIEA CK NZ | July 9, 2009 | Dec. 13, 2011 | On Request | ||
| Niue | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Norway | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK NO | Dec. 16, 2009 | Oct. 6, 2011 | On Request | ||
| Poland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Portugal | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Romania | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Saint Lucia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Saint Vincent and the Grenadines | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Samoa | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| San Marino | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Seychelles | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Sint Maarten (Dutch part) | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Slovakia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Slovenia | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| South Africa | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK ZA | Oct. 25, 2013 | Jan. 8, 2015 | On Request | ||
| South Korea | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK KR | May 31, 2011 | March 5, 2012 | On Request | ||
| Spain | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Sweden | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| TIEA | TIEA CK SE | Dec. 16, 2009 | Oct. 6, 2011 | On Request | ||
| Switzerland | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2018 | Automatic | |
| Turks and Caicos Islands | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| United Kingdom | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic | |
| Virgin Islands (British) | Multilateral | MCAA | Oct. 29, 2014 | Sept. 1, 2017 | Automatic |