Data-center law in Brazil

National jurisdiction · as of 2026-09-05

Brazil has no data-center-specific siting, permitting, or land-use statute; the one data-center-specific measure located is a federal fiscal incentive regime, Regime Especial de Tributação para Serviços de Datacenter (Redata), created by Medida Provisória nº 1.318, de 17 de setembro de 2025, which lapsed for want of Congressional conversion within its constitutional deadline and lost legal force from 25 February 2026.

A reported successor bill, Projeto de Lei nº 278/2026, said to reproduce the lapsed measure's provisions, was moving through Congress in 2026, but its text and current status have not been independently confirmed against a primary legislative source and are not recorded here as a finding.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Redata, Special Tax Regime for Data Centers (lapsed)

Repealed

Medida Provisória nº 1.318, de 17 de setembro de 2025

Effective 2025-09-18 · Applies to private

Medida Provisória nº 1.318/2025 inserted articles 11-A to 11-J into Lei nº 11.196/2005 (Lei do Bem), creating the Regime Especial de Tributação para Serviços de Datacenter (Redata), suspending or exempting PIS/Pasep, Cofins, IPI, and, where there is no equivalent domestic production, Import Tax, on information and communication technology equipment acquired for implementing, expanding, or maintaining a data center.

In exchange, a habilitated company had to make available at least a share of its processing, storage, and data-handling capacity to the Brazilian market and direct a share of the value of the equipment acquired toward research, development, and innovation programs for the digital economy. At least 40% of those research, development, and innovation resources had to target Brazil's North, Northeast, and Center-West regions.

Article 11-J limited the incentives to five years, with the fiscal benefits for the article 11-C, I to III taxes running only to 31 December 2026.

Under article 62 of the Federal Constitution, a provisional measure loses legal force from its issuance if Congress does not convert it into a law within a constitutional deadline extendable once; the Mesa Diretora do Congresso Nacional declared, on 26 February 2026, that Medida Provisória nº 1.318/2025's validity period ended on 25 February 2026 without conversion, so Redata as this measure created it no longer has legal force.

Source: Full text of law