For companies

Your company already has R&D money. What it needs is someone to execute.

Instituto Iracema develops technology for industry with or without a tax incentive. This is the map to find out which route is yours.

Five routes, one executor

Four funding mechanisms and one route with no incentive. They do not compete with each other: they change who pays, how much, and against what counterpart. Compare them and follow the route that applies to your company.

What changes	Information Technology Act	Lei do Bem	EMBRAPII	EMBRAPII + SEBRAE	No incentive
Who can take part	ICT manufacturers benefiting from the Act, with annual gross revenue above R$ 30 million	Company under lucro real, with taxable profit in the period and no tax arrears	Industrial companies of any size	Micro and small businesses with annual revenue up to R$ 4.8 million	Any company, with no tax-regime or eligibility requirement
Where the money comes from	From the company itself — it is investment the law already mandates	From the company itself — the return comes as lower IRPJ and CSLL	Up to one third comes from EMBRAPII, as non-reimbursable funding	Up to 50% from EMBRAPII, and SEBRAE covers up to 70% of the counterpart	Entirely from the company — no incentive involved
What the company gains	A financial credit that can be offset against federal taxes	Exclusion of 60% to 80% of the outlays from the IRPJ and CSLL base	Shares the cost and the risk of the pre-competitive stage	Up to 90% of the project funded, with no repayment at the end	No tax benefit; you gain speed and a contract with no ancillary obligations
Who contracts the execution	Instituto Iracema, as an ICT accredited by CATI	Instituto Iracema, as a research institution — no accreditation required	An EMBRAPII Unit, with the Institute as executing partner	An EMBRAPII Unit, with the Institute as executing partner	Instituto Iracema, directly
How it starts	An R&D agreement signed with the Institute	An R&D contract with the Institute; the benefit is claimed in the company's own tax return	Talk to the Institute — continuous flow, no call for proposals	Talk to the Institute — continuous flow, no call for proposals	A commercial R&D contract — it starts when it is signed

See the Information Technology Act route See the Lei do Bem route See the EMBRAPII route

No incentive

The route with no tax incentive

Not every project needs a funding mechanism. If your company is not an Information Technology Act beneficiary, does not file under lucro real, or simply wants to start without depending on eligibility, it can contract the Institute directly.

See contract R&D

Why an accredited ICT

Accreditation is not a badge. It is a requirement.

Under Brazil's Information Technology Act, a company only discharges the obligation in Article 11, paragraph 1 if the agreement is signed with an ICT accredited by CATI. This is not a market preference: it is the condition the law imposes for the spending to be accepted. Instituto Iracema is accredited under CATI Resolution No. 1,019/2024.

With EMBRAPII the requirement is different and comes from a different body: the project must be contracted with an accredited EMBRAPII Unit, within the area of competence it declared in an approved Action Plan. These are two distinct accreditations, from distinct institutions, with distinct money — and it is worth knowing which one is being discussed.

See all accreditations →

What happens after the first conversation

The Institute works with a formal four-phase contract management process, designed to withstand auditing and financial reporting.

1
Prospecting and Negotiation

Detailed identification of opportunities, feasibility analysis and strategic negotiation with partners.
2
Contracting

Formalizing agreements, legal structuring, drafting contracts and precisely defining scope.
3
Delivery

Technical implementation, continuous milestone tracking and active management of project resources.
4
Closing

Rigorous delivery of results, auditing, consolidation of reports and final accountability.