TIM S.A. approves R$515M interest on equity payout

TIM S.A. will distribute R$515 million in interest on shareholders’ equity, with record date September 22, 2026 and payment by January 22, 2027.

Rhea-AI Filing Summary

TIM S.A. (TIMB) approved a distribution of R$ 515,000,000.00 as Interest on Shareholders’ Equity to its shareholders. The gross amount is currently estimated at R$ 0.2166801148 per share, and may be adjusted to reflect changes in the number of treasury shares from buybacks, in which case a new notice will be issued.

The payment will be made by January 22, 2027, to shareholders of record on September 22, 2026; shares acquired after that date will trade ex-rights. A 17.5% Withholding Income Tax will be retained upon credit, except for shareholders who prove exempt or differentiated tax status by September 22, 2026. Payment will occur via B3 through custody agents for CBLC-held shares or via Banco Bradesco credit/branches for other shareholders.

Key Figures

Total Interest on Shareholders’ Equity: R$ 515,000,000.00 Gross amount per share: R$ 0.2166801148 per share Withholding Income Tax rate: 17.5% +2 more

5 metrics

Total Interest on Shareholders’ Equity R$ 515,000,000.00 Board-approved distribution on September 17, 2026

Gross amount per share R$ 0.2166801148 per share Estimated, subject to change with treasury share movements

Withholding Income Tax rate 17.5% Tax withheld on Interest on Shareholders’ Equity credit

Record date September 22, 2026 Date for identifying shareholders entitled to receive the distribution

Latest payment date January 22, 2027 Deadline by which the Interest on Shareholders’ Equity will be paid

Key Terms

Interest on Shareholders’ Equity, Withholding Income Tax, treasury shares, book-entry shares, +1 more

5 terms

Interest on Shareholders’ Equity financial

"approved the distribution of R$ 515,000,000.00 as Interest on Shareholders’ Equity"

Withholding Income Tax financial

"17.5% of the Income Tax will be retained (Withholding Income Tax)"

treasury shares financial

"may be modified due to the variation in the number of treasury shares"

Treasury shares are a company’s own stock that it has repurchased and keeps on its books instead of canceling or leaving in the hands of outside investors. Think of them like coupons a business puts back in a drawer: they don’t vote or receive dividends while held, but they can be reissued later for employee pay or fundraising. For investors this matters because buybacks change the number of shares that count toward earnings and ownership, can boost per‑share metrics, and use corporate cash that might otherwise go to growth or dividends.

book-entry shares financial

"FORMS OF PAYMENT (BOOK-ENTRY SHARES)"

Shares recorded electronically on a central register or in brokerage accounts instead of being issued as paper certificates; ownership is shown as entries in a ledger much like a bank account record. This matters to investors because it makes buying, selling, dividend payments and voting simpler and faster, reduces the risk of lost certificates, and determines how ownership is tracked for corporate actions and legal rights.

custody by CBLC financial

"related to shares custody by CBLC will be paid by B3 S.A."

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What distribution did TIMB (TIM S.A.) announce in this 6-K?

TIM S.A. announced a distribution of R$ 515,000,000.00 as Interest on Shareholders’ Equity, with an estimated gross amount of R$ 0.2166801148 per share, subject to adjustment if the number of treasury shares changes due to share buybacks.

What are the record date and ex-rights date for TIMB’s Interest on Shareholders’ Equity?

The record date is September 22, 2026. Shares acquired after that date will be ex-Interest on Shareholders’ Equity rights, meaning buyers after that date will not be entitled to receive this announced distribution.

When will TIMB pay the announced Interest on Shareholders’ Equity?

The company states that the Interest on Shareholders’ Equity will be paid by January 22, 2027. Payment will be processed via B3 for CBLC-custodied shares and via Banco Bradesco S.A. for other registered shareholders.

What is the withholding tax rate on TIMB’s Interest on Shareholders’ Equity?

TIM S.A. will withhold 17.5% Income Tax on the Interest on Shareholders’ Equity at the time of credit, except for shareholders who are exempt or have differentiated tax treatment and provide supporting documentation by September 22, 2026.

Can TIMB shareholders avoid or change withholding tax on this distribution?

Shareholders with exempt or differentiated taxation can avoid standard withholding by proving their status by September 22, 2026, sending an exemption letter first by email and then in hard copy to Banco Bradesco S.A. as instructed.

How will TIMB shareholders receive payment of this Interest on Shareholders’ Equity?

Shareholders with shares in CBLC custody will be paid through B3 S.A. via custody agents. Others may receive credit to a bank account indicated at Banco Bradesco S.A. or payment at Bradesco branches, according to the company’s instructions.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 09/18/2026 - 06:01 AM Accepted by SEC EDGAR 09/17/2026 - 05:54 PM Learn about SEC filing dates

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: September 17, 2026

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 – 12^th 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 ☒

Classificado como Público 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) hereby informs that its Board of Directors approved today, September 17, 2026, the distribution of R$ 515,000,000.00 (five hundred and fifteen million reais) as Interest on Shareholders’ Equity. The payment will be made by January 22, 2027, and September 22, 2026, 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: 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. 17.5% 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 September 22, 2026 by means of an exemption letter, which should be sent first to the electronic address – bcsf.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, September 17, 2026. TIM S.A. Vicente de Moraes Ferreira Investor Relations Officer Gross value per share Total amount Interest on Shareholders’ Equity R$ 0.2166801148 R$ 515,000,000.00

 

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: September 17, 2026		By:	/s/ Alberto Mario Griselli
			Alberto Mario Griselli
			Chief Executive Officer