What is the Lei do Bem (Law nº 11.196/2005)?
Currently, the Law of Good is the main instrument of stimulating RD&I activities in Brazilian companies, covering all sectors of the economy, being fundamental to sustain the development of technical-productive capacity and the increase in the added value of the production of goods and services.
The Law of Good offers tax benefits such as reduction of Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL), for companies that invest in RD&I. Therefore, this instrument reaches all companies established in the country, without distinction of the origin of capital, its area of operation or the region where it is located, as long as they operate under the Real Profit Tax Regime.
The Law of Good is a set of tax incentives in Brazil that aims to stimulate innovation and research and development (R&D) in companies. To enjoy the benefits of this law, companies need to meet certain criteria and conditions. Here is a summary of the main points:
Eligible Companies:
Companies with a Real Profit taxation regime.
Companies that carry out research, development and technological innovation activities.
Criteria for enjoying the benefits:
Investment in R&D: The company must invest in research and development activities, which include the creation or improvement of products, processes, services, systems or process improvements.
Project Eligibility: R&D projects must be approved as innovative and relevant by the MCTI.
Adequate Documentation: The company must keep documentation proving the investments and results obtained in R&D projects.
Tax Benefits: Companies can deduct a percentage of R&D expenses from income tax due by at least 20.4%, thus reducing their tax burden.
Legal Practices
Ethics and Digital Security
Technical Report
Comprehensive mapping
Legal Compliance
5-year warranty
The OECD (Organization for Economic Cooperation and Development) discloses over the years documents that, scientifically, support and assist in the economic identification and measurement of projects in R&I. We highlight some of them below:
Link Guia da Lei do Bem
It is important to emphasize that the legislation may change over time and that the monitoring of the updated guidelines and regulations is fundamental to ensure the correct use of the benefits of the Law of Good.
Legal compliance and technical expertise in RD&I.
Conformidade Legal e expertise técnica em PD&I.
