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In which sectors Tax Holiday is applicable?

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Industrial Undertaking Eligible for Tax holiday:

  1. active pharmaceuticals ingredient industry and radio pharmaceuticals industry;
  2. barrier contraceptive and rubber latex;
  3. basic chemicals or dyes and chemicals;
  4. basic ingredients of electronic industry (e.g resistance, capacitor, transistor, integrator circuit);
  5. bio-fertilizer; (will get tax holiday even it is set up in distict of Dhaka, Narayanganj, Gazipur, Chittagong, introduced in Finance Act 2012)
  6. biotechnology;
  7. boilers;
  8. brick made of made of automatic hybrid Hoffmann kiln technology;
  9. compressors;
  10. computer hardware;
  11. energy efficient appliances;
  12. insecticide or pesticide;
  13. petro-chemicals;
  14. pharmaceuticals;
  15. processing of locally produced fruits and vegetables;
  16. radio-active (diffusion) application industry (e.g. developing quality or decaying polymer or preservation of food or disinfecting medicinal equipment);
  17. textile machinery;
  18. tissue grafting; or
  19. 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 pipe line,
  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 pipe line;
  10. Liquefied Natural Gas (LNG) terminal and transmission line;
  11. mono-rail;
  12. rapid transit;
  13. renewable energy (e.g energy saving bulb, solar energy plant, windmill);
  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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