Brazil: President signed Provisional Measure No. 1,318 establishing Special Taxation Regime for Datacentre Services (REDATA)
Description
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…
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