Brazil ReData (Law 15,504/2026)
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ReData — special tax regime for data-centre services[1]
Brazil[1]
Federal legislation[1]
Law No. 15,504 of September 15, 2026[1]
Enacted September 15, 2026[1]
Operational eligibility depends on qualification and implementing rules; commencement provisions have not been separately summarized here.[1]
September 19, 2026; enacted text and Finance Ministry announcement.
Overview
Brazil’s Law No. 15,504 of September 15, 2026 establishes the Regime Especial de Tributação para Serviços de Datacenter (ReData), a special tax regime for data-centre services. It amends Law No. 11,196/2005 and expressly covers infrastructure for AI-model training and inference, alongside cloud computing and other data services.[1]
Scope and qualification
The regime covers projects to install, modernize or expand data-centre services in Brazil. Qualification is granted by the federal revenue authority and depends on conditions specified in law and implementing regulations. The statute addresses domestic capacity, research investment, energy sourcing, water efficiency and sustainability reporting.[1]
The Finance Ministry described the regime as providing five years of tax suspension on purchases of qualifying electronic components and information-technology products for data centres.[2]
Timeline
- September 15, 2026: Law No. 15,504 enacted.[1]