Published: July 2, 2026

What Happened?

In June 2026, the Brazilian Federal Revenue Service issued regulations governing the withholding of income tax on payments made to digital platforms.

The primary focus is on business intermediation. Whenever a company pays commissions or brokerage fees to a digital platform—such as online marketplaces—a 1.5% withholding income tax (IRRF) generally applies.

At the same time, tax authorities enhanced the DIMP (Digital Platform Information Statement) system, enabling automated cross-checking of information received from:

• Digital product platforms (Hotmart, Kiwify, etc.)
• Credit card processors
• International payment providers
• Foreign monetization platforms such as YouTube and Twitch

On the legislative side, Congress advanced a bill creating the legal status of the platform-based worker, establishing minimum compensation for ride-sharing drivers, including a proposed minimum payment of R$8.50 per trip.

What Is the Impact?

For Digital Platforms

Digital platforms must decide annually whether to adopt the self-withholding regime, allowing them to collect their own withholding income tax and simplify tax compliance for their corporate clients.

For Companies Using Marketplaces

Businesses must verify whether the marketplace has opted into the self-withholding system.

• If the platform has not opted in, the contracting company must withhold and remit the tax.
• If the platform has opted in, the platform itself becomes responsible for the payment.

For Digital Influencers

The era of operating "under the radar" is over.

Income from sponsorships, affiliate commissions, gifts, barter agreements, foreign monetization, and promotional campaigns is now subject to increasingly sophisticated tax monitoring.

For App-Based Drivers

The proposed legislation introduces mandatory social security contributions while reducing the taxable base.

Only 25% of gross earnings will be considered remuneration for Social Security purposes, while the remaining 75% will be treated as operational expenses such as fuel, maintenance, and vehicle depreciation.

Practical Examples

Scenario A – Marketplace Commission

Company A sells products through Digital Platform B.

The platform charges a commission of R$1,000.00.

Platform NOT Enrolled in Self-Withholding

Company A must:

• Withhold 1.5% IRRF
• Tax amount withheld: R$15.00
• Remit the tax using DARF Code 8045

Platform Enrolled in Self-Withholding

Company A pays the full commission amount.

The digital platform becomes solely responsible for collecting and paying the withholding income tax.

Scenario B – Influencer Receiving Foreign Income

A livestream creator receives US$2,000 from YouTube monetization.

The income must first be converted into Brazilian reais using the official PTAX buying exchange rate published by the Central Bank of Brazil for the applicable reference date.

If the creator operates as an individual taxpayer, the income must generally be reported through the Carnê-Leão monthly tax system, using DARF Code 0190, when applicable under Brazilian tax rules.

What Should You Do?

Digital Platforms

• Decide annually whether to adopt the self-withholding regime.
• Submit the election through EFD-Reinf by the established deadline (January, or October for the 2026 transition year).

Digital Influencers

• Review all income received during the past five years.
• Include sponsorships, gifts, barter agreements, promotional products, and foreign monetization.
• Organize contracts, invoices, emails, and supporting documentation.

Contracting Companies

Before paying commissions to digital platforms:

• Request the official self-withholding election statement.
• Verify whether withholding is required.
• Apply the correct tax treatment before making payments.

Following these procedures helps reduce tax risks, avoid penalties, and ensure compliance with Brazil's evolving digital economy tax framework.