Lei do Bem: tax incentive for research, development and innovation
Tax incentives for Actual Profit companies that prove eligible R&D spending. It is not a loan or a cash transfer: it reduces the tax due and requires legal requirements met and proven. See the verified benefits and organize your documentation with Tecbank.
| Nature | Tax incentive |
| Funding source | Federal tax incentive (foregone revenue) |
| Where to apply | Applied by the company itself; MCTI rules |
| Status | Permanent regime |
What it is
Lei do Bem (Law No. 11,196/2005, regulated by Decree No. 5,798/2006) is the main federal instrument to encourage research, development and technological innovation (R&D) in companies. The company applies the incentives in its own tax assessment, with no prior case-by-case approval - but the benefit only holds with the legal requirements met and proven: Actual Profit regime, tax compliance, eligible R&D spending, bookkeeping and the annual FormPD to the MCTI.
Who can access
- Legal entities taxed under the Actual Profit regime, with tax compliance;
- Companies carrying out directed basic research, applied research or experimental development (R&D does not need to be the company's core activity);
- Technological innovation projects in any sector, including new or improved software, products and processes.
Verified conditions
- Additional exclusion from IRPJ and CSLL: up to 60% of R&D spending; the percentage rises to up to 70% and up to 80% as researchers are hired, and there is an extra 20% exclusion on spending with a granted patent or registered cultivar.
- 50% IPI reduction on the purchase of machines and equipment for R&D, with full depreciation in the same year.
- Accelerated amortization of spending on intangible assets linked to R&D.
- Zero withholding tax (IRRF) on remittances abroad for registering and maintaining trademarks, patents and cultivars.
- Amounts received as non-repayable funds (economic subsidy) do not count as incentivized spending.
How to take part
Tecbank guides you: tax regime eligibility, classification of eligible spending, documentation and the compliance routine required by the MCTI.
Official source: MCTI - Lei do Bem institutional page and Law No. 11,196/2005, verified on November 2, 2026.
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