Tax Incentives and Investment Conditions
3.3 Tax incentives (2/2)
KPMG
ΚΑΛΛ
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Oil and gas sector
Special tax provisions for exploration and extraction of mineral operations
Simplified deemed income basis tax provisions for subcontractors in
petroleum operations
Power generation entities
Industrial enterprises
Physical infrastructure
EZ and EPZ investors
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Subject to commencement of operation up to 15 years income tax
exemption if given.
Royalty, technical fees, capital gains on transfer of shares are also
exempted.
Expatriates working in power plants also enjoy 3 year tax exemption
10 year regressive tax exemption is given for physical infrastructures
Subject to location of establishment, 5 or 10 year regressive tax exemption
is given to industrial enterprises
Includes renewable energy, IT parks, highway, ports, rapid transit,
expressway, pharmaceuticals, biotech, auto-mobile and motorcycle etc.
Subject to location of establishment, 5 or 7 year regressive tax exemption is
given for companies setup in Export Processing Zones.
10 year regressive tax exemption is given for companies setup in Economic
Zones.
© 2023 Rahman Rahman Huq and KPMG Advisory Services Limited are entities registered in Bangladesh, and member firms of the KPMG global organisation of independent member
firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Printed in Bangladesh.
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