01
Lucro Real and tax compliance
Taxation under the Lucro Real (actual profit) regime and proof of tax compliance to use the incentives.
← Solutions
03 · Lei do Bem and R&D incentives
Lei do Bem: lower the cost of R&D in Brazil.
We identify tax incentive opportunities in R&D projects, qualify their eligibility and build a consistent technical basis to use the Lei do Bem.
Talk to MIRANDAOpportunitiesEligible projects and expenditures identified
EligibilityTechnological challenges and R&D activities
SupportEvidence and reconciled records
Understand the solution
How does the Lei do Bem work?
Brazilian Law No. 11,196/2005 allows companies carrying out eligible technological research and innovation development to lower the tax cost of that investment. The benefit is self-assessed once the requirements are met, with no prior project approval; companies report to the Ministry of Science, Technology and Innovation (MCTI) through the FormP&D.
A core mechanism is an additional deduction of up to 60% of eligible expenditures from the corporate income tax (IRPJ) and social contribution (CSLL) bases. It can reach 80% depending on researcher hiring, with a specific increase for a granted patent or registered plant variety. These percentages apply to the tax base, not to a refund of that share of the investment.
Can your company use the Lei do Bem?
The diagnostic starts with the company's tax position and the activities it actually carries out.
02
Eligible R&D activities
Research or experimental development addressing technological challenges. A project's commercial relevance alone does not determine eligibility.
03
Traceable expenditures and records
A clear link between activities, costs and technical evidence, with specific accounting controls and reconciled information.
04
Taxable base for the deduction
The additional deduction is limited to taxable profit and to the CSLL base before it. As a rule, any excess cannot be carried forward.
Which incentives are analyzed?
01
IRPJ and CSLL
Additional deduction of eligible R&D expenditures, within the legal percentages and limits.
02
R&D equipment and assets
50% reduction of IPI (excise tax) on goods intended for R&D, plus accelerated depreciation and amortization where provided by law.
Eligibility for each benefit depends on its legal basis and on the company's tax calculation. MIRANDA integrates the technical analysis with the work of the accounting and tax teams.
How it works
A clear path to execution.
- 01
Map
Projects, technical areas and expenditures for the period.
- 02
Qualify
Technological challenges, activities and legal criteria.
- 03
Reconcile
Technical records, expenses and tax controls.
- 04
Support
Technical documentation and FormP&D preparation.
What your company can receive
- Map of eligible projects and expenditures
- Technical analysis and improvement points in eligibility
- Reconciled technical and financial basis for the tax calculation
- R&D reports and an evidence follow-up routine
Scope defined according to the company's challenge.
Frequently asked questions
Which expenses can be considered under the Lei do Bem?
The assessment may include staff dedicated to eligible activities, consumables and R&D services contracted as provided by law. Payments to universities, research institutions, independent inventors and micro or small businesses follow their own rules. Not every project cost is eligible; its nature and link to R&D must be demonstrated.
Do we need a patent or a product new to the market?
A patent is not a general requirement. The analysis considers the research and development activities carried out, the technological challenges and the improvements to products or processes, according to the legal criteria.
How does MIRANDA connect the incentive to innovation management?
Beyond identifying and documenting eligible activities, the work can structure follow-up across technical areas, finance and the board. This view helps factor the incentive into the assessment of future investments.
Go deeper
Lei do Bem in our Insights (in Portuguese)
Technical references and legislation
Content reviewed on October 18, 2026.
Take the free diagnostic (in Portuguese)
An initial reading with next steps and a PDF guide (in Portuguese).
Contact
What result does your company need to achieve?
Tell us about the challenge. MIRANDA will get back to you to understand your priorities and assess how we can help.