Tax Incentives Bangladesh SEZ

Tax Incentives & Benefits for Investors / User in Bangladesh Special Economic Zone (SEZ)

Tax Incentives Bangladesh SEZ

Tax Incentives & Benefits for Investors / User in Bangladesh Special Economic Zone (SEZ)

Incentive Approved Incentives by Governing Board
TAX HOLIDAY For all Economic Zones Income Tax Holiday (ITH)

– 1st and 2nd year 100%, 3rd year 80%, 4th 70%, 5th 60%,6th 50%, 7th 40%, 8th 30%, 9th 20% and 10th year 10%.
CUSTOM DUTY Duty free import of raw materials, construction materials, capital machineries, finished goods.
INCOME TAX- OTHERS Exemption from dividend tax (After tax holiday over)
REPATRIATION Full repatriation of capital and dividend.
FREE FLOW FDI No ceiling of FDI.
BACKWARD LINKAGE 100% backward linkage raw-materials and accessories to sell for export oriented industries( EOI) in Domestic Tariff Area( DTA).
LOCAL SALE 20% sale of finished product to DTA (From Export Processing Area –EPA).
SUB- CONTRACTING Sub-contracting with DTA allowed.
STAMP DUT Y 50% exemption of stamp duty and registration fees for registration of leasehold land/ factory space.
VAT 80% exemption of VAT on all utility services consumed inside the zone.
CUSTOM DUTY Duty exemption on Export.
CD ON VEHICLE Exemption of CD for import of 2 vehicles within 1st 5 years for foreign investors
( for one time).
DOUBLE TAXATION Exemption of double taxation subject to Double taxation agreement.
IT INDIVIDUAL 50% Rebate of income tax on salary income of expatriates for 5 years
CUSTOM BOND Consider EZ as custom bonded area.
FOREIGN EXCHANGE FC loan availability (To ease business activity).
FOREIGN EXCHANGE FC Account for Non-Resident.
FOREIGN EXCHANGE FC Account for both local and joint venture industry.
JOINT VENTURE Joint venture allowed
ROYALTIES Royalty, technical fees will be exempted from income tax.
CAPITAL GAINS Tax exemption on capital gain.
SHARE TRANSFER Share transfer allowed.
WORK PERMITS Work permits – No restrictions on issuance of work permits on project related foreign nationals and employees but limited up to 5% of total employees.
RE- INVESTMENT Re-investment of remittable dividend to be treated as new foreign investment.
RESIDENT Resident visa for investment of US$ 75000 or more.
CITIZENSHIP Citizenship for investment of US$ 500000 or more