PADIS: incentives for the semiconductor industry
A federal tax incentive program for qualified companies investing in R&D in semiconductors, displays, solar panels and batteries. See the verified benefits and assess qualification with Tecbank.
| Nature | Tax incentive |
| Funding source | Federal tax incentive (foregone revenue) |
| Where to apply | Qualification with the MCTI |
| Status | Permanent regime |
What it is
The Program to Support the Technological Development of the Semiconductor Industry (PADIS) was established by Law No. 11,484/2007 and improved by Laws No. 13,969/2019, No. 14,968/2024, No. 15,103/2025 and No. 15,503/2026, regulated by Decree No. 10,615/2021 (amended by Decree No. 13,065/2026). It requires prior qualification and commitments to invest in research, development and innovation in Brazil.
Who can access
- Manufacturers of semiconductors, displays, solar panels and electric accumulators (batteries) qualified under the program;
- Companies with R&D projects in these sectors and the capacity to meet the commitments required at qualification;
- It is not an automatic benefit for trade or assembly without industrial eligibility and qualification.
Verified conditions
- Zero rate of IPI, PIS/PASEP and COFINS on the purchase of inputs and machines, and IRPJ exemption on operating profit.
- Financial credit for R&D: calculated with regional multipliers - up to 10.92% of the calculation base for qualified companies in the South and Southeast regions and up to 12.97% in the Center-West and in Sudam and Sudene areas.
- Qualification: process with the MCTI, with R&D investment commitments and compliance with the basic production process.
How to take part
Tecbank guides you: eligibility assessment, qualification strategy and coordination with the other support sources for the sector.
Official source: MCTI - PADIS institutional page (Law No. 11,484/2007 and amendments; Decree No. 10,615/2021, amended by Decree No. 13,065/2026), verified on November 2, 2026.
Talk to Tecbank about PADIS.
Click here for more informationPrefer to leave your details? Fill in the form
Next step for your company
Learn the steps and prepare the opening of your business account. You stay within Tecbank.
open your business account nowGuidance for opening with the responsible institution. Not a Tecbank-owned bank account nor automatic approval.