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:
deep sea port;
elevated expressway;
export processing zone;
flyover;
gas pipeline,
Hi-tech park;
Information and Communication Technology (ICT) village or software technology zone;
Information Technology (IT) park;
large water treatment plant and supply through the pipeline;
Liquefied Natural Gas (LNG) terminal and transmission line;
mono-rail;
rapid transit;
renewable energy (e.g energy saving bulbs, solar energy plants, windmill);
sea or river port;
toll road or bridge;
underground rail;
waste treatment plant; or
any other category of physical infrastructure facility as the Government may, by notification in the official Gazette, specify.
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