Brazil: Provisional Measure No. 1,318 establishing Special Taxation Regime for Datacentre Services (REDATA) entered into force
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
infrastructure provider: cloud computing, storage and databases, infrastructure provider: other
Implementation Level
national
Government Branch
executive
Government Body
central government