In which sectors Tax Holiday is applicable?

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.