Brazilian R&D Levy

Licence holders in Brazil have a legal obligation to reinvest a proportion of their gross revenues in R&D in country. At least 50% must go to universities and accredited research institutes, whilst the remainder can be spent in-house and with commercial entities. However, the detailed rules are complex and some programmes require pre-approval by the Brazilian authorities. Research proposals need to follow a particular format.

We have more than four years’ experience of developing research programmes and projects under the rules of the Brazilian R&D Levy and are able to advise both oil & gas companies and technology providers on how to structure proposals to maximise the chances of qualification. This is based on significant first-hand experience and the lessons that have been learned to date.

We are also able to offer advice on the capabilities and expertise of a number of Brazilian universities and research groups.