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3 clusters · 13 sources · 8 days · First seen 15 days ago · Last updated 8 days ago

Brazilian agribusiness tax and incentive developments

Overview

Recent developments in Brazil involve various tax-related matters affecting the agribusiness sector.

A Federal Court in Ponta Grossa ruled that an agribusiness company is entitled to claim PIS and Cofins tax credits on products such as fertilizers, seeds, and certain grains. This decision follows changes introduced by Complementary Law (LC) 224/2025, which transitioned these products from a zero tax rate to a 10% rate. The court determined that maintaining restrictions on claiming credits despite the imposition of effective taxation “compromises the logic of non-cumulativity.”

Agribusiness companies are also navigating reporting requirements for research and innovation incentives under the Lei do Bem (Law No. 11,196/2005). Companies under the Lucro Real tax regime have until August 31 to submit accountability reports to the Ministry of Science, Technology and Innovation (MCTI) via the Research and Development Form (FormP&D).

This deadline pertains to disclosing investments and benefits utilized during the 2025 base year, rather than a new application period. Companies must detail projects, technological challenges, results, and expenditures. Eligible benefits include a reduction in IRPJ and CSLL calculation bases—typically 60% of R&D expenses, but potentially rising to 70% or 80% based on the number of researchers hired, with an additional 20% exclusion possible for projects resulting in patents or registered cultivars. Furthermore, a 50% reduction in IPI tax is available for the acquisition of laboratory and testing equipment.

Entities

Brazil · Ministry of Science, Technology and Innovation · Superior Tribunal de Justiça · Federal Court of Ponta Grossa

Claims

What the coverage asserts, and how many sources carry each claim.

[● 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] 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] 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] 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 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
[● 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 exclusion percentage can increase to 70% or 80% depending on the number of researchers hired. 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

Timeline

8 days ago

[BUSINESS] 2 sources
Brazil agribusiness firms must report R&D tax incentives by August 31
Brazilian agribusiness companies must report their 2025 Lei do Bem research and development projects to the MCTI by August 31 to comply with tax incentive reporting requirements.
10 days ago

[BUSINESS] 7 sources
Brazil agribusiness tax deadline for innovation incentives
Brazilian agribusiness companies have until August 31 to claim tax incentives for research and innovation under the Lei do Bem program.
15 days ago

[BUSINESS] 3 sources
Brazilian Federal Court grants tax credits to agribusiness company
A Brazilian Federal Court ruled that an agribusiness company can claim PIS and Cofins tax credits on products taxed under Complementary Law 224/2025, upholding the principle of non-cumulativity.

Sources

agrimidia.com.br · casac.ca · conjur.com.br · contabeis.com.br · forumcontabeis.com.br · jornaldiadia.com.br · leiagora.com.br · noticiamarajo.com.br · redacaomt.com.br · revistaempreende.com.br · spacemoney.com.br · tnonline.com.br · viagemegastronomia.com.br

This summary has been updated 1 time: see revision history