With the collaboration of Ruy Fernando Cortes de Campos*
Provisional Measure No. 1.318, of September 17, 2025, instituted Redata (Special Taxation Regime for Datacenter Services), with the objective of stimulating the installation and expansion of datacenters in Brazil through tax incentives linked to investment commitments, sustainability and service to the domestic market.
O new regime inaugurates in Brazil a sectoral policy focused on cloud computing, high-performance processing and artificial intelligence, with environmental and technological innovation benefits.
However, participation in the Redata program is not available to all legal entities, but rather to those implementing data center installation or expansion projects and meeting certain requirements, such as tax compliance and no outstanding debts in the federal public sector's defaulters' registry. Companies opting for the Simples Nacional regime are not eligible to participate in Redata.
As a benefit, Redata grants suspension of payment of federal taxes on domestic sales and imports of electronic components and other information and communication technology products intended for fixed assets of the benefited data centers.
This suspension covers taxes such as PIS, COFINS, IPI, and Import Tax, and can be used by both the qualified company and co-qualified companies that supply products for incorporation into the data center's fixed assets. Imports on behalf of third parties are also permitted.
To enjoy the benefits of Redata, the company must assume and demonstrate compliance with a series of commitments, including:
Electricity – central obligation of the regime
Fully meet the data center's electricity demand through supply contracts or self-production exclusively from clean or renewable sources. The regulation will detail which sources will be accepted, the verification and accounting criteria, and how the evidence must be presented.
Water efficiency
Annually present a water efficiency index (WUE) equal to or less than 0,05 L/kWh, with measurement and verification according to criteria defined in regulations, in addition to adopting water reuse and optimization practices compatible with high-efficiency operations.
Investment in R&D&I
Make investments in the country corresponding to 2% of the value of products purchased with Redata in research, development, and innovation projects in priority programs in the digital economy chain, in partnership with scientific, technological, and educational institutions, public companies, or social organizations.
After fulfilling the commitments assumed and incorporating the assets into fixed assets, the suspension of taxes converts to a zero rate.
From a legal and regulatory perspective, Redata introduces an innovative model that combines tax benefits with energy sustainability, imposing, in return, the full use of clean sources to supply data centers.
This link transforms incentives into a smart public policy, which directs private investments not only to the expansion of digital infrastructure, but also to strengthening Brazil's energy transition.
For qualified legal entities, the regime opens the opportunity to access renewable energy on robust and stable contractual bases, integrating self-production, distributed generation and long-term contracts in the free energy market.
At the same time, data centers become catalysts for the application of artificial intelligence technologies, as tax-favored infrastructure can be directed toward efficiency solutions, consumption management, and integration with renewable sources.
In short, companies that join Redata will not only benefit from a reduced tax burden, but also from the opportunity to position themselves at the forefront of regulatory and technological innovation: benefiting from clean energy, with predictability and competitiveness, while using the artificial intelligence of their own data centers as an ally to optimize contracts, reduce costs, and increase their social and environmental responsibility.
As we have seen, Redata represents an important step forward in the expansion of data center infrastructure in Brazil, offering significant tax benefits in exchange for fulfilling clear commitments to meet requirements related to sustainability issues, including the obligation to use exclusively energy from clean or renewable sources and maintain high standards of water efficiency.
The success of the regime will depend on detailed regulation by the Executive Branch and the ability of companies to adapt to technical and operational requirements, structuring their projects, energy contracts, sustainability practices, and research and innovation plans to ensure full use of the incentives.
* Ruy Fernando Cortes de Campos: Graduated in Law from PUC-SP (2004), Graduated in Accounting Sciences from Fipecafi (2022), Postgraduate in Tax Law from PUC-SP (2006), Postgraduate in Management of Corporate Operations and Tax Planning from the Brazilian Faculty of Taxation - FBT (2014) MBA in Tax Management from Fipecafi (2019), Master's degree in Tax Law from the Brazilian Institute of Tax Law - IBDT (Completion 2026).
The opinions and information expressed are the sole responsibility of the author and do not necessarily represent the official position of the author. Canal Solar.
