Itaú Unibanco (ITUB) raises gross 2026 Interest on Capital to keep net BRL 0.015
Rhea-AI Filing Summary
Itaú Unibanco Holding S.A. is updating the gross value of its monthly Interest on Capital for fiscal year 2026 after a tax change in Brazil. Supplementary Law No. 224/2025, effective as of January 1, 2026, increased the withholding income tax rate on Interest on Capital from 15% to 17.5%.
To keep the net amount unchanged at BRL 0.015 per share for all 2026 monthly payments, the gross amount is now BRL 0.018182 per share, except for corporate shareholders that are exempt or immune from taxation under law. The company also confirms that the previously disclosed monthly payment schedule for 2026, covering base periods from January to December 2026 and payments through January 4, 2027, remains the same for both common (ITUB3) and preferred (ITUB4) shares.
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FAQ
What change did Itaú Unibanco (ITUB) announce regarding 2026 Interest on Capital?
The company updated the gross amount of its 2026 monthly Interest on Capital to reflect a higher withholding income tax rate, while keeping the net amount per share unchanged.
Why did Itaú Unibanco change the gross Interest on Capital amount?
The adjustment is due to Supplementary Law No. 224/2025, effective January 1, 2026, which raised the withholding income tax rate on Interest on Capital from 15% to 17.5%.
Has Itaú Unibanco changed the 2026 Interest on Capital payment schedule?
No. The company confirms that the monthly payment schedule for 2026 remains unchanged, with base dates from December 30, 2025 through November 30, 2026 and payments running from February 2, 2026 to January 4, 2027.
How are tax calculations handled for Itaú Unibanco’s 2026 Interest on Capital?
The company notes that the credit to specific account date is used to calculate VAT items such as PIS, COFINS, Corporate Income Tax and Social Contribution Tax.
| UNITED STATES | |||||||||||
| SECURITIES AND EXCHANGE COMMISSION | |||||||||||
| Washington, D.C. 20549 | |||||||||||
| FORM 6-K | |||||||||||
| Report of Foreign Issuer Pursuant to Rule 13a-16 or 15d-16 of the Securities Exchange Act of 1934 | |||||||||||
| For the month of January, 2026 | |||||||||||
| Comission File Number: 001-15276 | |||||||||||
| Itaú Unibanco Holding S.A. | |||||||||||
| (Exact name of registrant as specified in its charter) | |||||||||||
| Itaú Unibanco Holding S.A. | |||||||||||
| (Translation of Registrant’s Name into English) | |||||||||||
| Praça Alfredo Egydio de Souza Aranha, 100 - Torre Conceição | |||||||||||
| CEP 04344-902 São Paulo, SP, Brazil (Address of principal executive office) | |||||||||||
| 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 ☒ | 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): | |||||||||||
| Yes ☐ | No ☒ | ||||||||||
| 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): | |||||||||||
| Yes ☐ | No ☒ | ||||||||||
| Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. | |||||||||||
| Yes ☐ | No ☒ | ||||||||||
| If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): | |||||||||||
| 82– __________________ | |||||||||||
EXHIBIT INDEX
| 99.1 | ITAÚ UNIBANCO - Notice to Shareholders: Payment of Interest on Capital (IoC) - Year 2026 | ||||||||||
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| 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: January 26, 2026. | ||||||||||||||
Itaú Unibanco Holding S.A. By: /s/ Gustavo Lopes Rodrigues Name: Gustavo Lopes Rodrigues Title: Investor Relations Officer. | ||||||||||||||
Notice to Shareholders Payment of Interest on Capital (IoC) ITAÚ UNIBANCO HOLDING S.A. (“Company”) hereby informs its shareholders that it has updated the gross amount of the monthly Interest on Equity for fiscal year 2026 disclosed in the Shareholders’ Notice of December 9, 2025. This adjustment results from the Supplementary Law No. 224/2025, effective as of January 1, 2026, which changed the Withholding Income Tax (“IRRF”) rate on IoC from 15% to 17.5%. The Company further informs that the net amount of BRL 0.015 per share1 will remain unchanged for the monthly IoC payments related to 2026 fiscal year. Consequently, the gross amount is now BRL 0.018182 per share, except for corporate shareholders that have proved exempt or immune from taxation, as provided by law. The schedule for monthly IoC payments remains unchanged, as detailed below: Base period Base date (last trading day at B3) Credit to specific account2 Payment January 12/30/2025 01/29/2026 02/02/2026 February 01/30/2026 02/26/2026 03/02/2026 March 02/27/2026 03/30/2026 04/01/2026 April 03/31/2026 04/29/2026 05/04/2026 May 04/30/2026 05/28/2026 06/01/2026 June 05/29/2026 06/29/2026 07/01/2026 July 06/30/2026 07/30/2026 08/03/2026 August 07/31/2026 08/28/2026 09/01/2026 September 08/31/2026 09/29/2026 10/01/2026 October 09/30/2026 10/29/2026 11/03/2026 November 10/30/2026 11/27/2026 12/01/2026 December 11/30/2026 12/17/2026 01/04/2027 For further information, please visit www.itau.com.br/investor-relations as follows: Menu > Investor Services > Contact IR. São Paulo (SP), January 26, 2026. Gustavo Lopes Rodrigues Investor Relations Officer 1 The amounts paid per share as interest on capital are the same for common (ITUB3) and preferred (ITUB4) shares. 2 The date of the credit to specific account is used to calculate VAT (PIS, COFINS, Corporate Income Tax and Social Contribution Tax).