14.1 Investment Incentives and Tax Breaks

Bangladesh offers a range of investment incentives and tax breaks to attract both domestic and foreign investors. These include tax holidays ranging from 5 to 15 years, depending on the industry and location, with more extended exemptions for investments in less developed areas. Additionally, accelerated depreciation of up to 100% on plant and machinery for new industries is available, alongside exemptions on royalties, technical assistance fees, and interest on foreign loans. Export-oriented companies are permitted to sell up to 20% of their products in the domestic market, further enhancing the investment appeal.