The recent study published by the Tax Foundation[i] comparing R&D tax incentives across Europe offers an excellent overview of how countries use tax policy to foster innovation. As governments increasingly compete to attract high value investment, R&D incentives have become a central element of economic policy.

Although the report focuses on Europe, it also invites a broader question: how does Brazil compare?

Brazil is not typically among the jurisdictions highlighted in discussions about innovation incentives. Yet, for companies that meet the eligibility requirements, the Brazilian R&D tax incentive regime, commonly known as the Lei do Bem, offers a mature, predictable and economically meaningful benefit.

The discussion, therefore, should not be whether Brazil has an attractive incentive, but rather how its design differs from many European models.

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Fonte: ITR | Publicado em: 03/08/2026 | Clique aqui e  veja a publicação original.