The Chamber of Deputies approved, early this Wednesday morning (25), the basic text of the project that establishes the Special Taxation Regime for Datacenter Services (Redata). The vote was symbolic, with records of votes against only PSOL and Novo. The proposal creates tax incentives for legal entities that implement projects to install or expand data center services in the national territory.
The Chamber concluded the vote without accepting the highlights. The matter was forwarded to the Federal Senate.
The text was authored by the government leader in the Chamber, José Guimarães (PT-CE), and was reported by deputy Aguinaldo Ribeiro (PP-PB). Datacenters are physical installations for storing data, which enable the internet and digital services to function. The government classifies data centers as “essential infrastructure” for data processing and the Brazilian digital economy.
According to the project, the fiscal impact estimates are R$5.2 billion for 2026, R$1 billion for 2027 and R$1.05 billion for 2028. The waiver, says the text, was considered in the revenue estimate of the Annual Budget Bill (PLOA) for 2026.
See the main points of the project:
Benefits – The payment of taxes levied on sales in the domestic market and on the import of electronic components is suspended: Contribution to PIS/Pasep and Cofins levied on revenue, Contribution to PIS/Pasep-Importation and Cofins-Importation, IPI levied on import or on leaving the industrial establishment or similar, all until December 2026, and Import Tax for five years.
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Enabling Redata – Legal entities that implement a project to install or expand data center services in Brazil are eligible for the special regime. A legal entity that has a contractual relationship to supply information and communication technology products manufactured by itself, on its own initiative or by order, may be co-qualified for incorporation into the fixed assets of a beneficiary qualified in Redata. The qualification is granted by the Federal Revenue Service.
Datacenter Services Classification- Datacenter services are considered “those provided by infrastructure and computing resources dedicated to the storage, processing and management of data and digital applications, including cloud computing, high-performance processing, training and inference of artificial intelligence models and related services, and established by act of the federal Executive Branch, in accordance with the Brazilian Nomenclature of Services – NBS”.
Counterpart – The legal entity will be qualified if it makes available, for the domestic market, at least 10% of the effective supply of processing, storage and data processing to be installed with the benefits of the regime, with its allocation for export or personal use prohibited in the absence of domestic demand.
Cumulative commitments – It is also mandatory to meet sustainability criteria and indicators, meet all of your electricity demand through supply or self-production contracts from generation from clean or renewable sources, present a Water Efficiency Index equal to or less than 0.05 L/kWh and make investments in the country corresponding to 2% of the value of products purchased on the domestic market or imported with the benefit of Redata in research projects, in partnership with listed institutions.
Prediction of fine – The qualified legal entity that does not comply with the cumulative commitments is obliged to pay the suspended taxes, plus interest and fines. The penalty may escalate to suspension of benefits and cancellation of license.
Resource allocation – Resources from investments in the country corresponding to 2% of the value of products purchased on the domestic market or imported with the benefit of Redata will be applied to programs and projects to promote the production chain of the digital economy. The rule provides that 40% of these resources will be allocated to the North, Northeast and Central-West regions. The amounts resulting from fines imposed based on the law will be allocated to the National Fund for Children and Adolescents.
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