Brazil: Provisional Measure No. 1,318 on Special Taxation Regimes for Datacentre Services (REDATA)
Progress
Current status
in force
18 Sep 2025 in force
17 Sep 2025 adopted
Scope
Implementers
Brazil
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
infrastructure provider: cloud computing, storage and databases
infrastructure provider: other
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Provisional Measure No. 1,318 establishing Special Taxation Regime for Datacentre Services (REDATA) entered into force
On 18 September 2025, Presidential Provisional Measure No. 1,318 entered into force following its publication in the Official Gazette of the Union. The measure amends the Law No. 11,196 of 21 November 2005 and Law No. 15,211 of 17 September 2025 to…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government
President signed Provisional Measure No. 1,318 establishing Special Taxation Regime for Datacentre Services (REDATA)
On 17 September 2025, the President of Brazil adopted Provisional Measure No. 1,318, which amends Law No. 11,196 of 21 November 2005 and Law No. 15,211 of 17 September 2025 to establish the Special Taxation Regime for Datacentre Services (REDATA), a…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
central government