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Brazil
Chamber of Deputies
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2299 charsBrazil's Chamber of Deputies Enacts Special Tax Regime for Datacenter Services
On September 16, 2026, Brazil's Chamber of Deputies enacted Law 15.504/26, establishing the Special Tax Regime for Datacenter Services (Regime Especial de Tributação para Serviços de Datacenter—Redata). President Luiz Inácio Lula da Silva signed the legislation, which creates fiscal incentives for datacenter installation across Brazil, particularly for cloud computing and artificial intelligence applications.
The Redata regime suspends federal taxes on equipment and components destined for eligible data processing centres, whether purchased domestically or imported. Suspended taxes include contributions to the Social Integration Program and Social Contribution on Net Revenue (PIS/Pasep), contributions to the Social Integration Program and Social Contribution on Net Revenue for imports (PIS/Pasep-Importação and Cofins-Importação), and the Industrial Products Tax (IPI) and Import Tax. Following compliance with specified conditions, these suspensions may convert to zero rates.
The regime covers data storage, processing, and management services, including cloud computing, high-performance processing, and artificial intelligence model training and inference. Eligible companies must maintain regular status with federal taxes, have no record in the Federal Public Sector Non-Paid Credits Information Register (Cadin), and cannot be enrolled in the Simplified National Tax System (Simples Nacional). Companies must source all electricity from renewable or low-emission sources and direct at least 10 percent of effective data processing, storage, and treatment capacity to the domestic market, scientific institutions, or public authorities. Alternatively, companies may invest an additional 10 percent of acquired product values in research, development, and innovation projects. Companies must invest domestically an amount equivalent to 2 percent of acquired product values, with at least 40 percent financing digital economy projects in the North, Northeast, and Centre-West regions. Datacenters located in these regions receive 20 percent reductions in supply direction and investment commitments.
The law originated from Bill 278/26, presented by then-government leader José Guimarães (PT-CE), replacing Provisional Measure 1318/25, which expired without congressional approval.
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2498 charsBrazil's Chamber of Deputies Enacts Special Tax Regime for Datacenter Services
On September 16, 2026, Brazil's Chamber of Deputies enacted Law 15.504/26 , establishing the Special Tax Regime for Datacenter Services (Redata). The legislation creates fiscal incentives for datacenter installation across Brazil, particularly for cloud computing and artificial intelligence applications.
The Redata regime suspends federal taxes on equipment and components destined for eligible data processing centres, whether purchased domestically or imported. Suspended taxes include contributions to:
The Social Integration Program and Social Contribution on Net Revenue (PIS/Pasep).
The Social Integration Program and Social Contribution on Net Revenue for imports (PIS/Pasep-Importação and Cofins-Importação).
The Industrial Products Tax (IPI) and Import Tax. Following compliance with specified conditions, these suspensions may convert to zero rates. The regime covers: a. Data storage. b. Processing. c. Management services. d. Cloud computing. e. High-performance processing. f. Artificial intelligence model training and inference.
The Industrial Products Tax (IPI) and Import Tax. Following compliance with specified conditions, these suspensions may convert to zero rates.
The regime covers:
a. Data storage. b. Processing. c. Management services. d. Cloud computing. e. High-performance processing. f. Artificial intelligence model training and inference.
a. Data storage.
b. Processing.
c. Management services.
d. Cloud computing.
e. High-performance processing.
f. Artificial intelligence model training and inference.
Eligible companies must maintain regular status with federal taxes, have no record in the Federal Public Sector Non-Paid Credits Information Register (Cadin) , and cannot be enrolled in the Simplified National Tax System (Simples Nacional) .
Companies must source all electricity from renewable or low-emission sources and direct at least 10 percent of effective data processing, storage, and treatment capacity to the domestic market, scientific institutions, or public authorities. Alternatively, companies may invest an additional 10 percent of acquired product values in research, development, and innovation projects. Companies must invest domestically an amount equivalent to 2 percent of acquired product values, with at least 40 percent financing digital economy projects in the North, Northeast, and Centre-West regions.
Datacenters located in these regions receive 20 percent reductions in supply direction and investment commitments.