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Law 11196/05 – “Lei do Bem”

Tax incentive for technological innovation

Organizations that invest in research, development and innovation (RD&I) can benefit from the law "Lei do Bem" tax incentives.

In times of accelerated transformation, every organization can become a technology-based company. New technologies allows an efficiency maximization, and an increase in relevance for new products and business models developments.

In this scenario, the concept of technological innovation is defined by the conception of a new product, the formulation of a different manufacturing process, or the addition of new characteristics to an existing product or process. For innovation to occur, it is necessary that these actions generate any kind of evolution, through effective gains in quality or productivity.

In this context, Law 11.196/05, known as “Lei do Bem”, establishes benefits focused on the reduction of IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Income) linked to research and development of technologic innovation.

Deloitte helps clients develop a strategic vision on the opportunities and challenges that innovation brings. Our experts identifies R&D projects and have the knowledge to act in the global scenario, supporting companies in different locations related to tax benefits in RD&I.


Benefits of “Lei do Bem”


  • Recovery of 20.4% to 27.5% (34% in the case of patents) of RD&I expenses with the exclusion of 60% to 80% (100% in the case of patents) from the IRPJ CSSL computation;
  • 50% reduction in the IPI (Federal Excise Tax) on the purchase of machinery and equipment for RD&I;
  • Financial benefit from the full depreciation of machinery and equipment acquisition and the accelerated amortization of intangible assets used for R&D;
  • Reduction to zero of the WHT (15%) levied on remittances abroad as trademarks and patents.


Main requirements for “Lei do Bem”:


  • Companies calculating IRPJ and CSLL under “Lucro Real” (actual computation);
  • Proof of tax compliance;
  • Limited to Taxable Income and CSLL calculation basis before the benefit;
  • Expenditures on RD&I activities.