Opening of FORMP&D 2026: deadlines and compliance for making use of the Lei do Bem incentives

If your company invested in innovation in 2025, you should know that the Lei do Bem (Law No. 11,196/2005) is one of the main innovation incentive mechanisms in Brazil, allowing companies taxed under the actual profit regime to obtain significant tax benefits on investments in Research, Development, and Innovation (R,D&I).

The Ministry of Science, Technology and Innovation (MCTI) has made the FORMP&D available for completing the information related to the 2025 base year. The deadline for submitting the forms and technological justifications ends on August 31, 2026.

The mechanism allows companies operating under the actual profit taxation regime to obtain significant tax deductions, reducing the tax impact on investments made in the development of new products, processes, or incremental improvements.

Accessing these incentives is not automatic and requires technical and documentary rigor. To obtain this benefit, it is necessary to properly structure innovation projects, gather technical evidence, and correctly complete the form within the legal deadline.

The compliance process involves a detailed analysis of which operating expenses may be eligible, the precise identification of qualifying projects, and alignment with the applicable regulatory guidelines. The absence of a well-documented audit trail may expose companies to challenges from tax authorities and the loss of the incentives claimed.

Given the current deadline and the technical complexity required to ensure compliance with the information submitted, strategic planning and regulatory anticipation are essential to guarantee the legal certainty of innovation operations.

For more information or to schedule a conversation with our specialists, please contact us at contato@peckadv.com.br.

Prepared by: Dr. Henrique Rocha, Partner.

AUTHOR

• Henrique Rocha