The Advanced Technology Laboratory in Rio will be Microsoft's fourth such facility worldwide and its first in Latin America.
The complex will also house an accelerator for business startups and a local operations center for the company's Bing search engine, Microsoft said.
Every two years, the accelerator will select 15 Internet startups to receive administrative, technological and financial support. Each firm will be eligible for financing up to 1 million reais ($500,000).
Though the laboratory will not be ready before the end of next year, the Microsoft business accelerator is due to become operational by the second quarter of 2013.