Source: https://miranda-consult.com/en/lei-do-bem-rd-tax-incentive/ [← Solutions](https://miranda-consult.com/en/#solucoes) 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 MIRANDA](#contato) **Opportunities**Eligible projects and expenditures identified **Eligibility**Technological challenges and R&D activities **Support**Evidence 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. 01 ### Lucro Real and tax compliance Taxation under the Lucro Real (actual profit) regime and proof of tax compliance to use the incentives. 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. 1. 01 ### Map Projects, technical areas and expenditures for the period. 2. 02 ### Qualify Technological challenges, activities and legal criteria. 3. 03 ### Reconcile Technical records, expenses and tax controls. 4. 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. Other solutions [Innovation strategy and management](https://miranda-consult.com/en/innovation-strategy-management/)[Innovation as a Service](https://miranda-consult.com/en/innovation-as-a-service/)[Finep and innovation funding](https://miranda-consult.com/en/finep-innovation-funding/)[Team and leadership development](https://miranda-consult.com/en/training/) Go deeper ## Lei do Bem in our Insights (in Portuguese) [Governance and FormP&D preparation →](https://miranda-consult.com/insights/lei-do-bem-governanca-formpd/)[Incentives and investment decisions →](https://miranda-consult.com/insights/lei-do-bem-planejamento-inovacao/)[Eligibility of R&D projects →](https://miranda-consult.com/insights/lei-do-bem-projetos-pd-elegibilidade/) Technical references and legislation Content reviewed on October 18, 2026. * [Law No. 11,196/2005 · Chapter III (PT) ↗](https://www.planalto.gov.br/ccivil_03/_ato2004-2006/2005/lei/l11196.htm) * [MCTI · Lei do Bem (PT) ↗](https://www.gov.br/mcti/pt-br/acompanhe-o-mcti/lei-do-bem/paginas/o-que-e-a-lei-do-bem) [Take the free diagnostic (in Portuguese)](https://miranda-consult.com/diagnostico-lei-do-bem/) 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. [MIRANDA on WhatsApp](https://wa.me/5511954942702?text=Hello%2C%20I%20would%20like%20to%20talk%20to%20MIRANDA%20about...)[contato@miranda-consult.com](mailto:contato@miranda-consult.com?subject=Website%20contact%20%E2%80%94%20MIRANDA)