Tax incentives & funding

Every real for R&D, structured to survive an audit.

A single governance layer across Lei do Bem, Article 19, Article 19-A, EMBRAPII, FINEP, BNDES, MCTI and FAPESP — from eligibility diagnosis to defence dossier.

Lei do Bem in detail Request a diagnosis

Instruments

Eight instruments, one operating discipline.

Lei do Bem01

Law 11.196/2005 — R&D super-deduction

Who can use: Companies under Lucro Real with taxable profit
Benefit: Additional exclusion of 60% to 100% of qualifying R&D expenditure from IRPJ and CSLL bases.
Governance: Annual FORMP&D filing with MCTI, technical dossier and segregated cost accounting.

Art. 1902

Article 19 — Contracted research with ICTs

Who can use: Companies contracting universities and ICTs
Benefit: Qualifies external research spend with accredited institutions as eligible R&D expenditure.
Governance: Formal agreement, technical scope, milestone reporting and IP allocation clause.

Art. 19-A03

Article 19-A — ICT project sponsorship

Who can use: Companies sponsoring ICT-executed innovation projects
Benefit: Exclusion of up to 160% of the amount transferred to the ICT, without requiring in-house R&D structure.
Governance: MCTI-approved project, ICT accreditation, transfer traceability and independent technical review.

EMBRAPII04

EMBRAPII co-funded development

Who can use: Companies of any size with an industrial challenge
Benefit: Non-reimbursable co-funding of up to one third of project cost with accredited research units.
Governance: Technical proposal, TRL gates, deliverable-based disbursement and IP owned by the company.

FINEP05

FINEP credit and grant lines

Who can use: Innovative companies with structured projects
Benefit: Subsidised credit, economic subvention and equity for scale-up and industrial validation.
Governance: Credit analysis, guarantees, physical-financial schedule and technical accountability.

BNDES06

BNDES innovation and climate funding

Who can use: Companies scaling industrial or climate assets
Benefit: Long-term funding for plants, pilot lines and decarbonisation programmes.
Governance: Environmental and social due diligence, covenants and disbursement audit.

MCTI07

MCTI priority programmes

Who can use: Consortia in strategic technology areas
Benefit: Access to national calls, sector funds and ICT accreditation for Art. 19-A.
Governance: Public call compliance, reporting cadence and transparency obligations.

FAPESP08

FAPESP PIPE and partnership programmes

Who can use: Companies and researchers in São Paulo state
Benefit: Grants for research-intensive projects and joint industry–academia programmes.
Governance: Peer review, principal investigator accountability and scientific reporting.

Operating flow

From diagnosis to audit readiness.

Eligibility diagnosis

Tax regime, profit position, project inventory and instrument mapping.

Technical framing

Definition of technological uncertainty, novelty and R&D boundaries per project.

Governance design

Cost segregation, timesheets, evidence trail and approval workflow.

Execution & ICT partnership

Contracting of accredited institutions under Art. 19 or 19-A with IP clauses.

Filing & benefit capture

FORMP&D submission, tax computation and reconciliation with accounting.

Audit readiness

Dossier custody, independent review and defence file for inspection.

Eligible assets

Framing under evaluation.

Incentive framing is assessed asset by asset with tax and technical advisors, and the register is published only once each assessment is concluded and documented.