Tax barriers: New Zealand imposes a 15% goods and services tax (GST) on most goods and services, including ice cream, imported into the country1. Foreign investors may also be subject to income tax on their profits from ice cream businesses in New Zealand, depending on their residency status and the source of their income1. The income tax rates vary from 10.5% to 33% depending on the income bracket1. Additionally, foreign investors may have to pay withholding tax on dividends, interest, and royalties paid by their ice cream businesses in New Zealand, unless there is a tax treaty that reduces or eliminates the tax1. The withholding tax rates are generally 15% for dividends, 10% for interest, and 15% for royalties1.