The Good Law

Português - Brasil Inglês - EUA

The Law n. 11.196/05, known as “The Good Law”, provides tax incentives to legal entities that perform technology innovation research and development.  

It is known that countries’ growth is linked to research, development and innovation investments. The federal government, through the Ministry of Science, Technology and Innovation (MCTI), makes use of this mechanism to encourage investments of the private sector on innovation. Therefore, it seeks to bring companies, and universities and research institutes closer, enhancing the R&D results.    

Technological innovation is “the design of a new product or production process, such as the clustering of new functionalities or features of a product or process that imply in additional enhancements and effective quality bonus or productive gain, resulting in more market competitiveness”.   


There are some pre requisites for obtaining tax incentives from the Good Law:

  • Companies must be under the Lucro Real (Actual Profit) system;
  • Companies must have taxable earnings;
  • Companies must be in compliance with taxes (CND or CPD-EN issuing);

Companies must invest in Research and Development.


    ibti cnpqibti fap dfibti fineplogo mctiibti secti

  • Strategic Partners

    ibti logo fibraibti sebrae dfibti logo unbibti universidade catolica


    ibti logo apple storeibti logo arcituraibti logo google appsibti logo google playibti logo ibmibti logo microsoft dreamsparkibti logo oracleibti logo rcisibti logo supelec

  • 1
  • 2
  • 3

Address: SIG Quadra 01 Lote 385 sala 311 – Edifício Platinum Office – Brasília/DF - CEP 70.610-410 |+ 55 (61) 3045-2600

Instituto Brasília de Tecnologia e Inovação - IBTI