The Brazilian government sanctioned on Tuesday (15) PL No. 278/2026, which establishes Redata (Special Tax Regime for Datacenter Services), a program that grants tax incentives to companies interested in installing, expanding or modernizing data centers in the country.
The measure aims to attract new investments to the sector and expand data processing and storage capacity within the country. The program also establishes requirements related to sustainability, the use of clean energy, and investments in research, development, and innovation.
To access the tax benefits, companies must join the program and allocate at least 10% of their data processing, storage, and handling capacity to the Brazilian market.
It will also be necessary to invest the equivalent of at least 2% of the value of products acquired with Redata incentives in research, development, and innovation projects related to the digital industry.
Environmental demands are also gaining importance given the high resource consumption associated with the operation of these structures, especially electricity and water.
Among the conditions stipulated is the need for companies to guarantee the energy necessary for the operation of data centers, either through supply contracts or their own generation.
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