The National Congress has concluded voting on a crucial bill that unlocks tax benefits for the data infrastructure sector in Brazil.
Following intense negotiations and last-minute adjustments, the Legislature gave the green light to Bill of Complementary Law 74/2026, a fundamental measure to enable the Special Tax Regime for Datacenter Services (Redata). With final approval on Thursday (September 3rd), the text now proceeds to presidential sanction, consolidating a strategy aimed at boosting national digitalization.
Legal Security and Natural Gas
The new legislation ensures that the tax waiver planned for 2026 has support within the fiscal target and the approved budget. Furthermore, a strategic amendment to the text allowed for the inclusion of natural gas as an eligible energy source for Redata benefits.
Originally, the proposal restricted access to incentives only for projects using exclusively “clean” or “renewable” energy sources. However, in an agreement between the government and parliament, the criterion was broadened to “low-emission” sources.
Additional Changes and Parallel Discussions
Bill of Complementary Law 74/2026 did not limit itself solely to the technology sector. The final text also includes a permanent amendment to the Fiscal Responsibility Law (LRF), exempting municipalities with up to 65,000 inhabitants from strict compliance requirements to receive voluntary transfers from the Union.
Experts monitoring the matter emphasize:
The adjustment in the text allows Redata to finally move forward by aligning the expansion needs of data centers with the fiscal rules of the year, ensuring predictability for sector investors.
During the legislative process, there was also an articulated effort by parliamentary leaders—such as Sóstenes Cavalcante (PL/RJ) and André Figueiredo (PDT/CE)—to integrate benefits for colocation companies established in Export Processing Zones (ZPEs) into the bill. Although an amendment rescuing rules from a previous provisional measure was discussed, it was not incorporated into the final text that proceeds to the president’s sanction.
With this decision, the technology infrastructure sector gains an important fiscal ally, consolidating Brazil in a more competitive position to attract large-scale investments in data centers, aligning economic development goals with energy sustainability criteria.
