Goiás on the global data center map
Goiás has entered the global race for data centers. With new federal and state measures, the state combines key advantages to attract investment and become a protagonist in Brazil’s digital infrastructure.
The growth of artificial intelligence has driven demand for processing and data storage capacity, making data centers increasingly central. These facilities require large-scale energy, high-performance connectivity, and environmental conditions that ensure operational efficiency and security¹.
Brazil has the strategic conditions to become a leader in this sector — and resolving tax barriers is an essential part of that. On September 18, 2025, Provisional Measure No. 1,318/2025 established the Special Tax Regime for Data Centers (REDATA), amending Law No. 11,196/2005 to reduce the tax burden and make the country more competitive. The regime suspends — and later converts to a zero rate — the collection of PIS/Cofins (including on imports), IPI (except for products from the Manaus Free Trade Zone listed by executive order), and Import Tax for components with no domestic equivalent. The scope includes domestic sales and imports of equipment and technologies destined for the fixed assets of accredited companies.
REDATA benefits are contingent on meeting specific requirements, including: exclusive use of clean or renewable energy, a minimum water efficiency index, allocation of at least 10% of installed capacity to the domestic market, and investment of at least 2% of the value of acquired assets in research and development, fostering national innovation.
Goiás further strengthens its appeal by being among the regional development areas eligible for a 20% reduction in REDATA compliance requirements. At the state level, Complementary Law No. 205/2025 recognized digital infrastructure — including data centers — as a matter of public and strategic interest, guaranteeing tax incentives, licensing priority, and energy supply security. Decree No. 10,712 established ICMS tax credits of up to 90% for transactions involving biogas and biomethane, and in August, an R$ 800 million fund was launched for strategic sectors, including data centers.
This convergence of initiatives puts Goiás on the radar of major investors. Beyond legislation, the state offers a central geographic location, enormous renewable energy generation potential, and innovative projects — creating a favorable environment for data center operations. Recent reports of interest from Google and Amazon in evaluating the state as a destination for new projects further reinforce its strategic role².
Consolidating this environment will now be essential. Facilities of this scale attract big tech companies, private equity funds, and energy firms, all operating within sophisticated contractual arrangements full of nuances — arrangements that are best navigated through regulatory predictability, legal certainty, and agile licensing processes.
With these conditions aligned, Goiás has everything it takes to play a leading role in Brazil’s digital infrastructure. The global race for data centers can — and should — run through here.
¹ BTG PACTUAL. Data Centers. São Paulo: BTG Pactual Equity Research, Sept. 5, 2025. Available at: https://content.btgpactual.com/research/files/file/pt-BR/2025-09-05T133847.617_Data_centers.pdf
