This work evaluated the digestibility of the experimental diets, the performance and the economic viability of pigs in the finishing phase fed with diets containing increasing levels of cottonseed meal (CM) with enzymatic complex. In the digestibility test, 35 barrows with an average weight of 54.54 ± 2.49 kg were used and for the performance and economic viability test, 30 pigs with an average weight of 55.47 ± 5.3 kg were used. In both trials, the animals were distributed in five diets: control diet (0), control diet plus the enzyme complex (0E), diet with 5% CM plus the enzyme complex (5E), diet with 10% CM plus the enzyme complex (10E), and a diet with 15% CM plus the enzyme complex (15E). The digestibility coefficients of dry matter (DM), organic matter (OM) and crude protein (CP) reduced with the inclusion of CM with enzyme complex in the diet of pigs in the finishing phase, in contrast to the ether extract (EE), which improved as the inclusion of CM increased. No statistical difference (P > 0.05) was found in the performance when all diets were compared; however, when comparing only the diets that contained the enzyme complex separately, a negative linear effect (P = 0.015) was observed for the feed conversion (FC) in period 2. The diets have no effects on periods 1 and 3. Diets 0, 5E, 10E, and 15E, presented better net income (P = 0.019) in March to May 2018 due to the different levels of inclusion of CM with enzyme complex; in the other evaluated items, there were no statistical differences (P > 0.05). The inclusion of CM and enzyme complex in the diets reduced the digestibility of the dietary components; however, it did not reflect on the performance and was not financially viable in the studied scenario.