It's from Sweet Home: H na Oneesan wa Suki Desu ka? episode 2.
Info: https://myanimelist.net/anime/10106/Sweet_Home__H_na_Oneesan_wa_Suki_Desu_ka?q=h%20na%20on
Full video: https://hanime.tv/videos/hentai/sweet-home-h-na-onee-san-wa-suki-desuka-2
The scene from that gif is around minute 5:18.
Info: https://myanimelist.net/anime/10106/Sweet_Home__H_na_Oneesan_wa_Suki_Desu_ka?q=h%20na%20on
Full video: https://hanime.tv/videos/hentai/sweet-home-h-na-onee-san-wa-suki-desuka-2
The scene from that gif is around minute 5:18.
prometheus and ome72010 confirms this as correct.
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It's from Sweet Home: H na Oneesan wa Suki Desu ka? episode 2.
Info: https://myanimelist.net/anime/10106/Sweet_Home__H_na_Oneesan_wa_Suki_Desu_ka?q=h%20na%20on
Full video: https://hanime.tv/videos/hentai/sweet-home-h-na-onee-san-wa-suki-desuka-2
The scene from that gif is around minute 5:18.
Info: https://myanimelist.net/anime/10106/Sweet_Home__H_na_Oneesan_wa_Suki_Desu_ka?q=h%20na%20on
Full video: https://hanime.tv/videos/hentai/sweet-home-h-na-onee-san-wa-suki-desuka-2
The scene from that gif is around minute 5:18.
prometheus and ome72010 confirms this as correct.
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