Established by Provisional Measure 1.318/25 (MP 1.318/25), the Special Taxation Regime for Data Center Services (Redata) aims to attract investment and modernize the national digital infrastructure.

The new regime is consolidating itself as the fiscal framework for data centers in Brazil and seeks to reduce dependence on external digital services, in addition to increasing the country's competitiveness.

This ebook provides essential information for anyone interested in working in the sector, highlighting the main points of Redata, including:

Tax benefits: the new regime establishes the suspension of payment of a series of taxes levied on the sale and import of information and communication technology (ICT) components and products intended for the fixed assets of a legal entity eligible for Redata. Find out what these taxes are.

Application of IPI and II suspension: learn about the specific conditions that must be followed in the case of these two taxes.

Conditions for converting tax suspensions to zero rates: understand the differences established for qualified legal entities and co-qualified legal entities.

Eligibility and tax compliance criteria: learn about the criteria that must be met to enjoy the benefits of Redata.

Commitments to technological development, sustainability, and digital inclusion: tax incentives are linked to strict commitments to sustainability, innovation, and domestic market development. Learn about these commitments and what happens if they are not met.

Regional stimulus: check which regions of the country will receive additional benefits.

Term of benefits and incentives: learn about the deadlines.