TAXES AND TIPPING
Every item sold has tax included in the price.
Tipping isn't expected and is contrary to Cook Islands custom.
When you leave the country, you will have to pay a departure tax although it's not called that. You'll get a receipt for your "gift of love". Adults pay NZ$30 (US$24, UK£12, 15 Euros approx) and children under 12, NZ$15 (US$12, UK£6, 7.50 Euros approx). Children under two are exempt. The payment is not included in airline fares, so keep enough cash back. Conversion rates at April, 2008