Map Key · 14 de outubro de 2026
Redata: Brazil data center tax regime
Redata is the Brazilian special tax regime for data center services, created by Law 15,504/2026. It suspends federal taxes on data center equipment for projects that meet conditions on clean energy, water, domestic market supply and innovation.
What it does
Companies that build, upgrade or expand data centers, including cloud computing and AI training, can apply. In return, they get suspension of PIS/Pasep, Cofins, IPI and import duties on technology products listed by the government, which become zero-rated once commitments are met. The law also earmarks funds for industrial and technological development programs, with attention to the North, Northeast and Center-West regions.
What it requires in return
- Supply at least 10% of installed capacity to the domestic market.
- Cover all electricity demand with renewable or low-emission sources.
- Keep water use (WUE) at 0.05 liter per kWh or less, measured every year.
- Invest 2% of the value of products bought with the benefit in research, development and innovation.
What is still missing
The law was signed on September 15, 2026, but the regime depends on regulation by the Executive branch, not yet issued. The PIS/Pasep, Cofins and IPI benefits only apply to purchases made until December 31, 2026, and the treatment under the new CBS and IBS consumption taxes remains open.
The view from next door. Among the conditions above, none concerns local jobs or dialogue with neighboring communities. That part of the equation is left for the project and the territory to agree on.
Related terms
Ler em português: Redata
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