Brazil introduces tax incentives to attract investment in data centres and digital infrastructure
The new rules are aimed at attracting investment in digital infrastructure and developing the country’s technology sector
Brazil is introducing a special tax regime to encourage the construction and expansion of data centres. The relevant law, known as Redata, was signed on 15 September 2026, according to Agência Brasil.
Companies implementing projects to build or expand data centres will be eligible to participate in the programme, provided they meet the established requirements. The incentives may also extend to suppliers of equipment and technology products for approved projects.
One of the conditions for participation will be the use of renewable energy sources. Part of the resources allocated under the programme is planned to be directed towards industrial and technological development in the country’s northern, northeastern and central-western regions.
Exactly how the incentives will be provided will become clear once additional regulations have been adopted.