Learn the Concept

New deadline for applications for SIFIDE II – until May 31.

SIFIDE II allows you to partially recover the investment made in 2023 in R&D projects, through the respective deduction from the corporate income tax (IRC) collection.


SMEs and non-SMEs of any nature and legal form.

Support Rates

  • Basic Rate: 32.5%
  • Surcharge: 50% of the increase in expenses incurred in the period under review compared to the simple arithmetic mean of the two previous years

Eligible Expenses

  • Acquisitions of fixed assets (tangible – scientific equipment and software), except buildings and land, provided they are created or acquired in new condition and directly assigned to the performance of R&D activities.
  • Expenses with personnel directly involved in R&D tasks.
  • Expenses with the participation of executives and managers in the management of R&D institutions.
  • Operating expenses (recorded as remuneration, salaries and wages).
  • Expenses related to the contracting of R&D from public entities or beneficiaries of the status.
  • Participation in the capital of institutions and contributions to public or private investment funds, intended to finance companies dedicated to R&D.
  • Costs with the acquisition, registration and maintenance of patents.
  • Expenses with R&D audits and compliance with public contractual obligations.