TAXES AND TIPPING
Shopping Every item sold has tax included in the price.
Tipping Tipping isn't expected and is contrary to Cook Islands custom.
Departure tax When you leave the country, you will have to pay a departure tax. Adults pay a rather hefty NZ$55 (UK£24, US$39, 27 Euros). Children under 12 are exempt. The payment is not included in airline fares, so keep enough cash back There are plans to include it in the ticket price, but these are still being discussed. The tax applies only to international travel i.e. there is no tax on inter-island flights (Currency conversion is approximate and based on rates at 19 Dec, 2009)
And while we're on the subject of departing the Islands, some helpful advice about those gels, creams and liquids you're allowed to take on board an aircraft: Hang on to the plastic bag you'll get free at every other airport. If you don't, you'll have to buy one at the airport cafe for NZ$1 (UK 44p, US 72 cents, 0.5 Euros).