Domestic capacity
At least 10% of incentivized effective capacity for the Brazilian market, or the statutory additional R&D investment alternative.
Policy · Infrastructure · Opportunity
REDATA: Brazil’s Data Center Tax Framework
A strategic new context for data centers, AI computing, cloud and digital infrastructure in Brazil.
REDATA · September 2026
What the enacted framework establishes
Law 15,504/2026 created REDATA for eligible projects that install, modernize or expand data center services in Brazil, including cloud, high-performance computing and AI training and inference. Access is not automatic: the legal entity must qualify, apply to the Federal Revenue Service and meet the statutory commitments and subsequent regulation.
Key statutory commitments
Innovation
Investment in Brazil equal to 2% of the value of products acquired with the benefit.
Energy
All electricity demand supplied through contracts or self-generation from renewable or low-emission sources, as regulated.
Water & transparency
Annual WUE of 0.05 L/kWh or less and a public sustainability report.
Official sources
Lei 15.504/2026 — Presidência da RepúblicaLei Complementar 237/2026 — Presidência da RepúblicaVerified against official federal sources on 22 September 2026
This content is informational and does not constitute legal, investment or tax advice. Obtain professional advice and verify the latest regulation before making decisions.