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Programs/Gov. scheme

Lei do Bem (R&D Tax Incentives)

Ministerio da Ciencia, Tecnologia e Inovacao (MCTI), Brazil
Deduct up to 60% extra of R&D spend (plus up to 20%+20%+10% add-ons), 50% IPI reduction, accelerated depreciation

Automatic tax incentives for companies investing in R&D and innovation: extra deduction from IRPJ and CSLL tax bases, 50% reduction of IPI on R&D goods, accelerated depreciation and amortisation, and zero withholding tax on payments abroad for trademark and patent registration.

Gov. schemeTax Incentives
Eligibility
Companies taxed under the Lucro Real regime with tax compliance, investing in R&D and innovation projects in Brazil. Grant funds (e.g. economic subsidies) do not count for the incentive.
Available in
BR Brazil
Details
Tiers, how to apply, what to watch out for and sources are free with an account.
Apply on gov.br ↗

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