Nowadays, Peru has a problem in the R&D associated to new investment since 2015, due to one system of deduction expense, it produced limits in number of projects and budget; in this case, new incentives were proposed in 2016 to 2018 however, only 49 projects were approved by The National Council of Science, Technology and Technological Innovation (CONCYTEC). In this paper the tax principles and deduction of expenses is explained in Peru, the evolution of the tax incentives in R&D projects, the case study of tax reduction and the opportunities in order to improve the budget and efficiency. To increase the R&D, a lower tax than today, it would increase the formalities and requirements that the taxpayer should follow from obtaining the authorization by public and private entities until the approval of the project by CONCYTEC, since the need to generate competitiveness, economic growth, regulation policies which could be of interest to academic researchers and policymakers, in order to attract foreign investment and technological improvement. The main contribution is to improve the law 30309, because the law will expire at the end of 2022.