UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: July 22, 2025
Commission File Number: 001-39570
TIM S.A.
(Exact name of Registrant as specified in its Charter)
João
Cabral de Melo Neto Avenue, 850 – North Tower – 12th floor
22775-057 Rio de Janeiro, RJ, Brazil
(Address of principal executive office)
Indicate by check mark whether the registrant files or will
file annual reports under cover of 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 ☒

TIM S.A.
Publicly-Held Company
Corporate Taxpayer's ID (CNPJ/ME): 02.421.421/0001-11
Corporate Registry (NIRE): 33.300.324.631
NOTICE TO THE SHAREHOLDERS
PAYMENT OF INTEREST ON SHAREHOLDERS’ EQUITY
TIM S.A. (“TIM” or "Company") (B3:
TIMS3; NYSE: TIMB), informs that its Board of Directors approved today, July 22, 2025, the distribution of R$ 320,000,000.00 (three hundred
and twenty million reais) as Interest on Shareholders’ Equity.
The payment will be made by October 21st, 2025,
and July 25th, 2025, is the date for identification of shareholders entitled to receive such values. Thus, the shares acquired
after that date will be ex-Interest on Shareholders’ Equity rights.
1 – INTEREST ON SHAREHOLDERS’ EQUITY PER
SHARE:
|
Gross value per share |
Total amount |
Interest on Shareholders’ Equity |
R$ 0.1323151001 |
R$ 320,000,000.00 |
The gross value per share is estimated and may be modified
due to the variation in the number of treasury shares as a result of share buybacks carried out under the current program. In this case,
the Company will issue a new Notice to the Shareholders informing the final value per share.
2 – WITHHOLDING TAX:
2.1. 15% of the Income Tax will be retained (Withholding Income
Tax), for the occasion of the credit of Interest on Shareholders' Equity, except for shareholders who have differentiated taxation or
who are exempt from taxation.
2.2. The shareholders mentioned above must prove this condition
by July 25th, 2025 by means of an exemption letter, which should be sent first to the electronic address – dac.escrituracao@bradesco.com.br
– and, subsequently, the hard copy should be mailed to Banco Bradesco S/A – Cidade de Deus, s/n, Vila Yara – Osasco/SP
– CEP: 06029-900 – Prédio Amarelo – Departamento de Ações e custódia – Escrituração
de Ativos.
3 - FORMS OF PAYMENT (BOOK-ENTRY SHARES):
3.1. The Interest on Shareholders' Equity related to shares
custody by CBLC (Companhia Brasileira de Liquidação e Custódia) will be paid by B3 S.A. - Brasil, Bolsa, Balcão,
which will transfer to the shareholders through custody agents;
3.2. Credit on account indicated by the shareholder at Banco
Bradesco S/A;
3.3. Payment of Interest on Shareholders' Equity by Banco
Bradesco S/A branches, in the case of shareholders who do not meet the aforementioned conditions; and
3.4. Additional information may be obtained at any branches
of Banco Bradesco S/A. or through the e-mail address informed on item 2.2.
Rio de Janeiro, July 22, 2025.
TIM S.A.
Alberto Mario Griselli
Chief Executive Officer and
Investor Relations Officer
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.
|
|
TIM S.A. |
Date:
July 22, 2025 |
|
By: |
/s/ Alberto
Mario Griselli |
|
|
|
Alberto
Mario Griselli |
|
|
|
Chief
Executive Officer, Chief Financial Officer and Investor Relations Officer |