Lei do Bem (R&D and innovation tax incentives)

Automatic tax incentive: deduct up to 60% of R&D spending from taxable profit (IRPJ and CSLL), plus 10% or 20% more when hiring researchers, plus up to 20% more for a granted patent or cultivar registration; 50% IPI reduction on equipment bought for R&D. No cap stated on the programme page.

Ministério da Ciência, Tecnologia e Inovação (MCTI) and Receita Federal

public · national

Deadline: One call a year — Automatic benefit claimed in the annual tax filing; companies report their R&D programmes to MCTI each year by 31 July of the following year.

This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.

Quick — mostly identity and bank details.