Brazil boosts REIQ tax credits; Braskem (NYSE: BAK) outlines new regime

Rhea-AI Filing Summary

Braskem S.A. reports that Brazil has enacted Supplementary Law No. 228, significantly increasing the benefit under the Special Regime for the Chemical Industry (REIQ). The PIS/Cofins credit rate on chemical and petrochemical feedstock rises from 0.73% to 5.8%, with a sector budget cap of R$ 2 billion.

The enhanced benefit applies from March through December 31, 2026 and will be reduced by 10% starting in April, as set out in the legislation. For 2026, an additional 1.5% “REIQ Investment” credit tied to investments is available, limited to R$ 1.1 billion for the sector. Braskem emphasizes that these measures support the competitiveness of Brazil’s chemical and petrochemical industry during a prolonged downturn.

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13A-16
OR 15D-16 OF THE SECURITIES EXCHANGE ACT OF 1934

For the month of March, 2026

(Commission File No. 1-14862 )

BRASKEM S.A.

(Exact Name as Specified in its Charter)

N/A

(Translation of registrant's name into English)

Rua Eteno, 1561, Polo Petroquimico de Camacari
Camacari, Bahia - CEP 42810-000 Brazil

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F ___X___       Form 40-F ______

Indicate by check mark if the registrant is submitting the Form 6-K
in paper as permitted by Regulation S-T Rule 101(b)(1). _____

Indicate by check mark if the registrant is submitting the Form 6-K
in paper as permitted by Regulation S-T Rule 101(b)(7). _____

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes ______       No ___X___

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82- _____.

 

BRASKEM S.A.

Corporate Taxpayer ID (CNPJ): 42.150.391/0001-70

Company Registry: 29,300,006,939

Publicly Held Company

MATERIAL FACT

Braskem S.A. ("Braskem" or "Company") (Ticker B3: BRKM3, BRKM5 and BRKM6; NYSE: BAK; LATIBEX: XBRK) hereby informs its shareholders and the market in general that, on this date, Supplementary Law No. 228 was published in the Official Gazette of the Federative Republic of Brazil, providing for the increase, from 0.73% to 5.8%, of the benefit of the Special Regime for the Chemical Industry ("REIQ"), which corresponds to PIS/Cofins credits, based on feedstock of the chemical and petrochemical industries, subject to offsetting with federal taxes.

The benefit will have a budget limit of R$ 2 billion for the sector and will be effective from March to December 31, 2026, and, as of April, it will be subject to a 10% reduction, as provided for in the applicable legislation.

For the year 2026, a sectoral limit of R$ 1.1 billion was also established for the use of incremental credit ("REIQ Investment") of 1.5%, linked to investments.

The Company reinforces its commitment to the country through initiatives that seek to strengthen the competitiveness of the Brazilian chemical and petrochemical industry, with a focus on mitigating the relevant impacts resulting from the prolonged downturn cycle of the entire industry.

Additional information can be obtained from the Investor Relations Department by calling +55 11 3576 9531 or by e-mail braskem-ri@braskem.com.br.

São Paulo, March 20, 2026.

Felipe Montoro Jens

Chief Financial and Investor Relations Officer

Braskem S.A. 

1 

SIGNATURES

        Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: March 20, 2026

	BRASKEM S.A.
	By:	/s/     Felipe Montoro Jens
		Name:	Felipe Montoro Jens
		Title:	Chief Financial Officer

FORWARD-LOOKING STATEMENTS

This Material Fact may contain forward-looking statements. These statements are not historical facts, but rather are based on the current view and estimates of the Company's management regarding future economic and other circumstances, industry conditions, financial performance and results, including any potential or projected impact regarding the geological event in Alagoas and related legal procedures on the Company's business, financial condition and operating results. The words "project," "believe," "estimate," "expect," "plan", "objective" and other similar expressions, when referring to the Company, are used to identify forward-looking statements. Statements related to the possible outcome of legal and administrative proceedings, implementation of operational and financing strategies and investment plans, guidance on future operations, the objective of expanding its efforts to achieve the sustainable macro objectives disclosed by the Company, as well as factors or trends that affect the financial condition, liquidity or operating results of the Company are examples of forward-looking statements. Such statements reflect the current views of the Company's management and are subject to various risks and uncertainties, many of which are beyond the Company's control. There is no guarantee that the events, trends or expected results will actually occur. The statements are based on various assumptions and factors, including, but not limited to, general economic and market conditions, industry conditions and operating factors, availability, development and financial access to new technologies. Any change in these assumptions or factors, including the projected impact from the joint venture and its development of technologies, from the geological event in Alagoas and related legal procedures and the unprecedented impact on businesses, employees, service providers, shareholders, investors and other stakeholders of the Company could cause effective results to differ significantly from current expectations. For a comprehensive description of the risks and other factors that could impact any forward-looking statements in this document, especially the factors discussed in the sections, see the reports filed with the Brazilian Securities and Exchange Commission (CVM). This Material Fact does not constitute any offer of securities for sale in Brazil. No securities may be offered or sold in Brazil without being registered or exempted from registration, and any public offer of securities carried out in Brazil must be made through a prospectus, which would be made available by Braskem and contain detailed information on Braskem and its management, as well as its financial statements.

FAQ

What regulatory change does Braskem (BAK) describe in this Form 6-K?

Braskem describes Brazil’s Supplementary Law No. 228, which increases the Special Regime for the Chemical Industry (REIQ) benefit. The law raises PIS/Cofins credits on chemical and petrochemical feedstock and sets sector-wide monetary limits and validity periods for these tax incentives.

How does the REIQ tax credit rate change for Braskem’s sector in 2026?

The REIQ benefit for Brazil’s chemical and petrochemical sector increases from 0.73% to 5.8% in 2026. This higher PIS/Cofins credit rate applies to qualified feedstock purchases, within an overall sector budget limit and defined effectiveness period through December 31, 2026, with a reduction from April.

What are the sector budget limits mentioned by Braskem for REIQ in 2026?

The enhanced REIQ benefit has a total sector budget cap of R$ 2 billion from March to December 31, 2026. Additionally, a separate R$ 1.1 billion sectoral limit applies in 2026 for the 1.5% incremental "REIQ Investment" credit that is linked specifically to qualifying investments.

What is the REIQ Investment credit referenced by Braskem (NYSE: BAK)?

The REIQ Investment credit is a 1.5% incremental tax benefit tied to investments in Brazil’s chemical and petrochemical sector. For 2026, the law sets a sector-wide usage cap of R$ 1.1 billion, complementing the main REIQ PIS/Cofins credits on feedstock purchases.

Over what period will the increased REIQ benefit be available, according to Braskem?

The higher REIQ benefit applies from March until December 31, 2026. Within this period, the law stipulates that, starting in April, the enhanced benefit will be subject to a 10% reduction, while still operating under the overall sector monetary limits established for the regime.