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Brazil agribusiness firms must report R&D tax incentives by August 31
Agribusiness companies in Brazil that utilized tax incentives under the Lei do Bem in 2025 have until August 31 to report their research, development, and innovation projects to the government.
Reports must be submitted via the Research and Development Form (FormP&D) to the Ministry of Science, Technology and Innovation (MCTI). This requirement is an obligation to disclose investments and benefits already utilized during the 2025 base year, rather than a new application period. Companies are required to detail the projects developed, technological challenges encountered, results achieved, and specific expenditures.
Established by Law No. 11,196 of 2005, the Lei do Bem allows companies taxed under the 'Lucro Real' regime to reduce their corporate income tax (IRPJ) and social contribution on net profit (CSLL) bases. Generally, companies can exclude 60% of eligible research and innovation expenses from their taxable base, a figure that can rise to 70% or 80% based on the number of researchers hired. An additional 20% exclusion may apply to projects resulting in granted patents or registered cultivars.
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- [● 2 SOURCES] Agribusiness companies must submit research and development information via the FormP&D by August 31. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] Eligible companies can exclude 60% of R&D expenses from the tax base, potentially increasing to 80% based on researcher hiring. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] An additional 20% exclusion is available for projects resulting in granted patents or registered cultivars. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] The Lei do Bem allows companies taxed under 'Lucro Real' to reduce IRPJ and CSLL tax bases. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] An additional exclusion of up to 20% is available for projects resulting in a granted patent or registered cultivar. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] Agribusiness companies must use the FormP&D to report research and development projects to the Ministry of Science, Technology and Innovation. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] The exclusion percentage can increase to 70% or 80% depending on the number of researchers hired. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] Lei do Bem (Law No. 11,196 of 2005) allows companies taxed under 'Lucro Real' to reduce the calculation bases for IRPJ and CSLL. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] The additional exclusion for eligible research and innovation expenses is generally 60%. noticiamarajo.com.br · leiagora.com.br
- [● 2 SOURCES] The deadline for agribusiness companies to report information regarding Lei do Bem tax incentives used in 2025 is August 31. noticiamarajo.com.br · leiagora.com.br