Brazil’s Receita Federal sets 1.5% withholding rules for betting commissions
Brazil’s Receita Federal issued Instruction 2,331/2026, published on 1 July, setting income-tax withholding rules for commissions and other payments between businesses, the report said. The existing 1.5% rate remains, while digital betting platforms may opt to collect the tax themselves through an annual EFD-Reinf filing. The measure does not change tax rules for individual bettors.
Betting platforms and business customers must account for the withholding responsibility or opt into self-withholding.