Digital Convergence – 06/02/2026
By Ana Paula Lobo*
The Brazilian Software Association is requesting the immediate approval of REDATA, establishing a zero or reduced tax rate (maximum 5%) for equipment essential to data centers, especially processing servers, network equipment, storage systems, and critical semiconductors, as well as a review of import tax rates.
The Brazilian Software Association (ABES) warns that the government's decision, through the Foreign Trade Chamber, to increase import tax rates on equipment, including data center equipment, as outlined in GECEX resolution number 852 of February 4th, has serious consequences for the market and contradicts REDATA (a Brazilian tax regulation).
The entity notes that data processing servers, which are the heart of data centers and cloud infrastructure, will now have rates of 18% for medium-capacity equipment and up to 25% for high-capacity servers.
Essential network equipment, such as switches and routers that ensure the necessary connectivity for digital services, remote work, and cloud computing, were taxed at 25%. Data storage systems, fundamental for maintaining customer information, medical records, tax records, and contracts, face rates ranging from 12.6% to 14%. Semiconductors and integrated circuits, critical components for infrastructure maintenance and expansion, were taxed at 7.2%.
In the document, ABES warns that the measure affects not only the technology sector, but the entire national economy, since information technology today constitutes the cross-cutting infrastructure that sustains and enables all other economic sectors, allows citizens access to a multitude of public services, and has become an indispensable tool in universities, research centers, and educational establishments.
“"Technology has long ceased to be an isolated sector of the economy. It is the foundation upon which the financial system and fintechs, retail and e-commerce, digital health and telemedicine, Industry 4.0 and advanced manufacturing, distance education, precision agriculture, digital public services, and smart energy infrastructure operate," the organization points out.
Therefore, ABES warns, “when the cost of technological infrastructure increases as a consequence of higher taxes, the operating cost of the entire Brazilian economy increases, widening the gap with the desired technological development. The increased cost of servers, network equipment, and storage systems has a cascading effect on all sectors that depend on this infrastructure for their daily operations.”
Increase in Import Tax x Redata
ABES points out that 'the issue becomes even more serious when one observes the direct contradiction with another recent public policy of the same Federal Government'. This week, the government leader in the Chamber of Deputies, Deputy José Guimarães, presented Bill No. 278/2026, which establishes the Special Tax Regime for Data Center Services, REDATA.
This project, according to ABES, stemming from Provisional Measure No. 1,318/2025, was created precisely to attract investments in data centers in Brazil, rightly recognizing that this infrastructure is strategic for the country's digital sovereignty and economic competitiveness. REDATA offers tax incentives through the suspension of taxes (II, IPI, PIS/Pasep and Cofins) on the import and acquisition of ICT equipment intended for the fixed assets of data centers.
“The contradiction is evident and mathematically demonstrable. While Bill 278/2026 (REDATA) offers tax suspensions that become zero after fulfilling certain obligations, Resolution GECEX 852/2026 establishes the very high tax rates that REDATA seeks to eliminate. The practical result is that the incentive policy is already compromised by the existence of tax rates from 18% to 25% which, even if temporarily suspended, represent an opportunity cost and regulatory risk for investors, since their investments will also be affected by these costs after the tax suspension period. An investment of 20 million dollars in equipment for each medium-sized data center that is installed in Brazil, without REDATA, would suffer an additional cost of 3.6 to 4.4 million dollars in import taxes alone after the five-year suspension period,” laments the entity.
ABES warns that Brazil faces fierce international competition for investments in digital infrastructure. Chile, Mexico, and Colombia maintain import tariffs for IT equipment between zero and 6%, in addition to offering various specific tax incentives for data centers. With Resolution 852/2026, Brazil establishes tariffs of 12.6% to 25% for the same equipment, becoming significantly less competitive even with the REDATA incentives. Large global cloud computing players choose where to invest considering the total cost of infrastructure, and Brazil has just become less attractive precisely at the moment when it is trying to attract these investments through PL 278/2026.
At the end of its manifesto, ABES recommends:
The approval of REDATA, establishing a zero or reduced tax rate (maximum 5%) for equipment essential to data centers, especially processing servers, network equipment, storage systems, and critical semiconductors.
A structural review of the Common External Tariff for digital equipment, formally recognizing them as strategic goods equivalent to the energy, defense, and health sectors.
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*Director/Editor at Convergência Digital
