Redata is a special tax regime for data center services that provides for the suspension of federal taxes on the purchase and import of equipment for data centers. These technology facilities bring together computers and other equipment to store and process data, supporting services such as cloud storage and artificial intelligence.

Established by Law No. 15,504/2026, the incentive aims to reduce the costs of installing, modernizing, and expanding these facilities in Brazil, subject to compliance with the legal requirements by interested companies.

The regime provides for the suspension of PIS/COFINS, Excise Tax (IPI), and Import Tax on the acquisition of equipment and components covered by the program. Once the legal conditions are met, the suspension is converted into a zero tax rate, reducing the cost of the goods acquired. In the case of Import Tax, the benefit is restricted to products for which there is no equivalent domestic production.

Companies implementing data center projects may participate and, subject to specific qualification requirements, manufacturers supplying equipment for these projects may also be eligible. Access requires approval by the Brazilian Federal Revenue Service, compliance with federal tax obligations, and no outstanding registration in Cadin, the federal government's public-sector debtors' registry. It is important to note that companies opting for the Simples Nacional tax regime are not eligible to join the program.

The obligations include meeting all electricity demand through renewable or low-emission sources, ensuring efficient water consumption, and complying with sustainability criteria. As a general rule, companies must also make at least 10% of the services covered by the incentive available to the Brazilian market and invest 2% of the value of the products benefiting from the program in research, development, and innovation in Brazil. The legislation provides for reductions in these percentages for projects in the North, Northeast, and Central-West regions, also taking into account the areas covered by regional development agencies.

The law also allows companies to replace the obligation to make 10% of the incentivized services available to the Brazilian market with an additional investment in research, development, and innovation in the country.

However, the program's deadlines require attention. Although the regime establishes a general five-year duration for the incentives, the benefits relating to PIS/COFINS and IPI are effective only until December 31, 2026. Import Tax remains subject to the general deadline. Eligibility also depends on the company's qualification and compliance with the applicable regulations, including the list of eligible equipment.

Companies purchasing cloud and artificial intelligence services may benefit indirectly from the expansion of infrastructure availability in Brazil. This potential depends on the investments made and market conditions and does not guarantee automatic price reductions.

Assessing Redata's requirements and deadlines is essential for companies interested in planning their investments and monitoring the conditions for accessing these benefits.