Industrial Undertaking Eligible for Tax Holiday:
1. active pharmaceuticals ingredient industry and radiopharmaceuticals industry;
2. barrier contraceptive and rubber latex;
3. basic chemicals or dyes and chemicals;
4. basic ingredients of the electronic industry (e.g. resistance, capacitor, transistor, integrator circuit);
5. bio-fertilizer; (will get tax holiday even if it is set up in districts of Dhaka, Narayanganj, Gazipur, and Chittagong, introduced in Finance Act 2012) biotechnology;
6. boilers;
7. brick made of automatic hybrid Hoffmann kiln technology;
8. compressors;
9. computer hardware;
10. energy-efficient appliances;
11. insecticide or pesticide;
12. petrochemicals;
13. pharmaceuticals;
14. processing of locally produced fruits and vegetables;
15. radio-active (diffusion) application industry (e.g. developing quality or decaying polymer or preservation of food or disinfecting medicinal equipment);
16. textile machinery;
17. tissue grafting; or
18. any other category of industrial undertaking as the Government may, by notification in the official Gazette, specify.
Physical Infrastructure Eligible for Tax Holiday:
1. deep sea port;
2. elevated expressway;
3. export processing zone;
4. flyover;
5. gas pipeline,
6. Hi-tech park;
7. Information and Communication Technology (ICT) village or software technology zone;
8. Information Technology (IT) park;
9. large water treatment plant and supply through the pipeline;
10. Liquefied Natural Gas (LNG) terminal and transmission line;
11. mono-rail;
12. rapid transit;
13. renewable energy (e.g energy saving bulbs, solar energy plants, windmills);
14. sea or river port;
15. toll road or bridge;
16. underground rail;
17. waste treatment plant; or
18. any other category of physical infrastructure facility as the Government may, by notification in the official Gazette, specify.
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