| Agro-based Production | Nu. 20 million | 74% | - | Agro processing, Bio-technology applications, Commercial poultry, Fishery development, Floriculture, Health food production, Animal feed manufacturing, Bio-fertilizer, Meat processing, Apiculture, Horticulture, Dairy processing |
| Forest-based Production | Nu. 50 million | 74% | - | Sustainable timber processing, non-timber forest product development, value-added wood products manufacturing |
| Renewable Energy | Nu. 20 million | Based on Policy | - | Solar power generation and manufacturing, Wind energy production, Other renewable energy technologies |
| Water-based Products | Nu. 50 million | 74% | - | Mineral water bottling, water treatment systems, related water-based industries |
| Pharmaceutical Products | Nu. 50 million | 74% | Must comply with sector-specific pharmaceutical regulations | Manufacturing of pharmaceutical products, traditional medicines, medical supplies |
| Other Manufacturing | Nu. 50 million | 74% | - | Electronics manufacturing and assembly, Electrical equipment production, Computer hardware assembly, Building materials production |
| Education | Nu. 300 million | 74% | Must comply with Bhutan's education sector policies | Primary education institutions, Secondary education schools, Higher education universities and colleges |
| Health | Nu. 200 million | 100% | Must comply with health sector policies | All-inclusive specialized hospital services, Specialized medical services, dental services, laboratory services, diagnostic imaging services |
| High-End Tourism (Five-Star & Above) | Nu. 200 million | 100% | - | Five-Star & Above Hotels/Resorts |
| High-End Tourism (Four-Star) | Nu. 25 million | 74% | - | Four-Star Hotels |
| Infrastructure Development | - | 100% | As per PPP Policy | Infrastructure development under public-private partnership frameworks |
| Sports and Recreation Facilities | Nu. 25 million | 74% | - | Development of sports complexes, recreation centers, leisure facilities |
| Wellness Centers | Nu. 25 million | 74% | - | Spa resorts, wellness retreats, holistic health centers |
| IT Park Development | Nu. 200 million | 100% | - | Development of IT Parks |
| IT/ITES Inside IT Parks | - | 100% | As per sector policy | IT and IT-enabled services inside IT Parks |
| IT/ITES Outside IT Parks | Nu. 3 million | 100% | - | IT and IT-enabled services outside IT Parks |
| Research & Development | Nu. 10 million | 100% | Must employ a minimum of 5 experts | Research facilities in technology, agriculture, pharmaceuticals, other innovative fields |
| Head Office Services | Nu. 5 million | 100% | - | Regional or international headquarters operations |
| Construction Services | Nu. 100 million | 74% | - | Engineering and construction firms for large-scale infrastructure projects |
| Waste Management | Nu. 25 million | 74% | - | Recycling of domestic waste, Comprehensive waste management services |
| Water Supply and Management | Nu. 25 million | 74% | As per sector policy | Water supply and management systems, Urban water treatment and supply networks |
| Technical and Vocational Education | Nu. 25 million | 74% | - | Technical and vocational training institutions |
| Consultancy Services | Nu. 5 million | 74% | Must employ a minimum of 5 experts and have presence in more than two countries | Professional consulting services across multiple disciplines |
| Financial Services | - | 51% | As per Financial Services Act | Banking, insurance, other financial services |
| Value-added Agro-based Products | Nu. 5 million | 49% | - | Fruit and vegetable processing, Food processing of Bhutanese specialties, Herbal product development, Honey-based product manufacturing, Spice processing, Confectionery production |
| Forest-based Small Scale Production | Nu. 5 million | 49% | - | Hand-made paper products, Waste wood product manufacturing, Bamboo product development, Natural cosmetics, Essential oil extraction |
| Other Small Scale Activities | Nu. 5 million | 49% | - | Souvenir production reflecting Bhutanese culture and crafts, Ceramic product manufacturing |
| Manufacturing Sector | Nu. 50 million | 74% | Value addition of 40% or more, Positive foreign exchange flows, Clear long-term skills transfer plan | Activities not listed in the priority schedules |
| Service Sector | Nu. 25 million | 74% |