Strengthening the partnership between companies and research institutions

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Tax Benefits of the Good Law
The legislation provides some tax benefits for companies that invest in R&D&I. The first, regarding the deduction of R&D expenses, is the reduction of Income Tax (IR) and Social Contribution on Net Income (CSLL).

The deduction of R&D expenses allows companies to deduct a percentage (20.4% to 27.5%) of R&D expenditures with the exclusion of 60% to 80% of operating expenses from Real Profit (IRPJ) and the CSLL Calculation Base directly from net profit.

In addition, there are other tax benefits, such as the gambling data south africa reduction of IPI on the acquisition of equipment intended for R&D&I and the accelerated depreciation of assets applied to projects.

By reducing costs related to innovation, the Lei do Bem encourages companies to invest more in research, development and technological innovation. This boosts technological progress and the competitiveness of organizations in the market.


The quest to take advantage of the benefits of the Lei do Bem often requires collaboration with research and development institutions. This partnership contributes to the establishment of a cooperation network between the business and academic sectors, boosting the exchange of knowledge and technological advancement.

The existence of policies to encourage innovation, such as the Lei do Bem, makes Brazil more attractive to domestic and foreign investment. In addition, the environment conducive to innovation stimulated by the law can also attract talented professionals, strengthening the human capital of companies.