Tax incentives and exemption details

Following are fiscal incentives available to a taxpayer:-

Tax holiday : Tax holiday is allowed for industrial undertaking and physical infrastructure facility established between 1st July 2011 to 30th June 2019 in fulfillment of certain conditions.

Industrial Undertaking eligible for Tax holiday :

(a) active pharmaceuticals ingredient industry and radio pharmaceuticals industry;

(aa) automobile manufacturing industry;

(b) barrier contraceptive and rubber latex;

(c) basic chemicals or dyes and chemicals;

(d) basic ingredients of electronic industry (e.g resistance, capacitor, transistor, integrator circuit);

(dd) bi-cycle manufacturing industry;

(e) bio-fertilizer; (will get tax holiday even it is set up in distict of Dhaka, Narayanganj, Gazipur, Chittagong, introduced in FA 2012)

(f) biotechnology;

(g) boilers;

(gg) brick made of automatic hybrid Hoffmann kiln or Tunnel Kiln technology;

(h) compressors;

(i) computer hardware;

(j) energy efficient appliances;

(k) insecticide or pesticide;

(l) petro-chemicals;

(m) pharmaceuticals;

(n) processing of locally produced fruits and vegetables;

(o) radio-active (diffusion) application industry (e.g. developing quality or decaying polymer or preservation of food or disinfecting medicinal equipment);

(p) textile machinery;

(q) tissue grafting;

(qq) tyre manufacturing industry; or

(r) any other category of industrial undertaking as the Government may, by notification in the official Gazette, specify.