In which sectors Tax Holiday is applicable?

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.