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Brazil enacts Redata: tax breaks for data centres that use clean power, little water and serve local customers
What changed
Law 15,504 of 15 September 2026 creates the Redata special tax regime for data centre services. Projects qualify only if they offer at least 10% of capacity to the domestic market, meet all their power needs from renewable or low-emission sources, keep water use effectiveness at or below 0.05 L/kWh and invest 2% of the value of benefited equipment in research. The implementing regulation is still to come.
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