Lei do Bem

The Law 11.196/05, known as the “Lei do Bem”, creates the granting of tax incentives to legal entities that carry out research, development, and technological innovation.

The federal government uses this mechanism to encourage investments in innovation by the private sector. Also, it seeks to bring companies closer to universities, enhancing results in R&D.

What are the advantages?

  • Deduction of the amount invested in R&D, which can reach up to 34% in IRPJ income tax or CSLL social contribution,
  • 50% reduction of IPI tax in the purchase of machinery and equipment for R&D,
  • Full depreciation and accelerated amortization of assets linked to R&D activities.
  • Reduction to zero of the IRRF tax due to remittances abroad for maintenance of trademarks, patents, and cultivars.

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What is considered innovation?

Technological innovation is the "conception of a new product or manufacturing process, as well as addition of new features or characteristics for a product or process. Involving incremental improvements and an effective gain of quality or productivity, resulting in stronger competitiveness in the market". Technological research and development of technological innovation including the activities:

Experimental or theoretical works carried out mainly in the order to acquire new knowledges on fundamentals of observable phenomena and facts, without considering a particular application or use.

Original works in order to acquire new knowledges, primarily aimed at a particular practical purpose.

Systematic work, based on pre-existing knowledges, obtained through research and/or practical experience, to manufacture new materials, products or devices, processes, systems and services or considerably improving existing ones.

Measurement and calibration of machines and equipment, project and elaboration of specific measuring instruments, compliance certification, including corresponding tests, standardization or generating technical documentation, and patents of product or developed process.

Services indispensable to the implementation and maintenance of premises or equipment, exclusively to implementation of research, development, or technological innovation projects, as well as related human resources training, directly linked to the activities listed in items I to III.

Which company can benefit?

To obtain the benefits of “Lei do Bem”, you must fulfil 4 mandatory requirements:

  • Being on the “Lucro Real” (actual profit) fiscal regime,
  • Obtain tax benefit in the reporting year,
  • Being tax compliant with the tax administration, issuance of CND or CPD-EN document,
  • Having investments in Research, Development and Technological Innovation activities.

How can we help?

Our consultancy services cover the chapter III of the “Lei do Bem” – incentives for technological innovation, and the methodological process comprises 4 steps: technical identification, valuation and quantification, technical justification and closing of the work.

FI Group is characterized by being a non-intrusive consultancy, which adapts to its clients’ current processes without imposing new procedures for obtaining information. On the contrary, it differentiates itself by obtaining the information necessary to carry out each of the work steps previously presented, through the documentation currently existing in the company.

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