TIM S.A. (NYSE: TIMB) advances R$880M Interest on Equity to April 22, 2026

Rhea-AI Filing Summary

TIM S.A. is bringing forward payment of two previously approved Interest on Equity (IoE) distributions. The payments, totaling R$ 490,000,000.00 and R$ 390,000,000.00, will now be made on April 22, 2026 instead of by April 30, 2026.

The first IoE relates to a record date of March 31, 2025 with a gross amount of R$ 0.202495716 per share, while the second uses a March 23, 2026 record date and pays R$ 0.1632708888 per share. Shares purchased after these record dates are not entitled to these distributions.

Income tax of 15% and 17.5%, respectively, will be withheld at credit, except for shareholders who prove exempt or differentiated taxation. Payments will be processed via B3 through custody agents or directly by Banco Bradesco S.A., depending on how the shares are held.

Key Figures

First IoE total amount: R$ 490,000,000.00 Second IoE total amount: R$ 390,000,000.00 First IoE per share: R$ 0.202495716 per share +5 more

8 metrics

First IoE total amount R$ 490,000,000.00 Interest on Equity linked to March 31, 2025 record date

Second IoE total amount R$ 390,000,000.00 Interest on Equity linked to March 23, 2026 record date

First IoE per share R$ 0.202495716 per share Gross amount approved March 24, 2025

Second IoE per share R$ 0.1632708888 per share Gross amount approved March 18, 2026

Total IoE advanced R$ 880,000,000.00 Combined distributions now payable April 22, 2026

First IoE tax rate 15% income tax Withheld at credit on first Interest on Equity

Second IoE tax rate 17.5% income tax Withheld at credit on second Interest on Equity

Payment date April 22, 2026 Advanced from prior deadline of April 30, 2026

Key Terms

Interest on Equity, record date, withholding tax, book-entry shares, +1 more

5 terms

Interest on Equity financial

"it will bring forward the payment date of Interest on Equity (IoE)"

record date financial

"March 31, 2025 and March 23, 2026, respectively, serving as the record dates"

The record date is the specific day when a company determines which shareholders are eligible to receive a dividend or participate in an upcoming vote. It’s like a cutoff date; if you own the stock on that day, you get the benefits or voting rights. This date matters because it decides who qualifies for certain company benefits.

withholding tax financial

"15% and 17.5%, respectively, of Income Tax will be withheld"

Withholding tax is a government-required portion of a payment—such as dividends, interest, or salary—that the payer keeps back and sends directly to tax authorities before the recipient receives the money. For investors it reduces the cash they actually get and changes the after-tax return on an investment; rates and refund or credit rules vary by country and can materially affect comparisons between similar investments, like a cashier holding part of a bill to cover taxes.

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.

CBLC (Companhia Brasileira de Liquidação e Custódia) financial

"shares held in custody at CBLC (Companhia Brasileira de Liquidação e Custódia) will be paid"

Form 6-K: How Foreign Companies Report to the SEC →

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: April 16, 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 ☒

 

TIM S.A

Publicly-held company

CNPJ/ME 02.421.421/0001-11

NIRE 33.300.324.631

NOTICE TO SHAREHOLDERS

ADVANCE PAYMENT OF INTEREST ON EQUITY

TIM S.A. ("TIM" or "Company") (B3: TIMS3; NYSE: TIMB), further to the Notices to Shareholders disclosed by the Company on March 25, 2025 and March 18, 2026, hereby informs its shareholders and the market in general that it will bring forward the payment date of Interest on Equity (IoE), previously scheduled to be paid by April 30, 2026, to April 22, 2026, in the aggregate amounts of R$ 490,000,000.00 (four hundred and ninety million Brazilian reais) and R$ 390,000,000.00 (three hundred and ninety million Brazilian reais), respectively.

Such payments, initially scheduled to be made until April 30, 2026, remain subject to the conditions originally disclosed, with March 31, 2025 and March 23, 2026, respectively, serving as the record dates for determining shareholders entitled to receive such distributions. Accordingly, shares acquired after these dates are ex-right to receive such distributions.

1 – INTEREST ON EQUITY PER SHARE:

	Resolution Date	Record Date	Gross amount per share	Total Amount
IOE	March 24, 2025	March 31, 2025	R$ 0.202495716	R$ 490,000,000.00
IOE	March 18, 2026	March 23, 2026	R$ 0.1632708888	R$ 390,000,000.00

There was no change in the gross value per share reported to the market in the deliberations.

2 – WITHHOLDING TAX:

2.1. 15% and 17.5%, respectively, of Income Tax will be withheld at the time of the credit of Interest on Equity, except for shareholders who have differentiated taxation or who are exempt from such taxation.

2.2. The shareholders mentioned above should prove such condition by March 31, 2025 and March 23, 2026, respectively, by means of an exemption letter, which must be sent first to the electronic address – bcsf.escrituracao@bradesco.com.br – and then the original copy must be sent to the address of Banco Bradesco S/A – Cidade de Deus, s/n, Vila Yara – Osasco/SP – CEP: 06029-900 – Yellow Building – Department of Shares and Custody – Asset Bookkeeping.

3 – FORMS OF PAYMENT (BOOK-ENTRY SHARES):

3.1. The interest on equity related to the shares held in custody at CBLC (Companhia Brasileira de Liquidação e Custódia) will be paid through B3 S.A. – Brasil, Bolsa, Balcão, which will transfer them to shareholders through custody agents;

3.2. Credit in a checking account indicated by the shareholder with Banco Bradesco S/A;

3.3. Payment of interest on equity by Banco Bradesco S/A Branches, in the case of shareholders who do not meet the conditions mentioned above; e

3.4. Additional information may be obtained at any branch of Banco Bradesco S/A or at the electronic address informed in item 2.2.

Rio de Janeiro, April 16, 2026.

TIM S.A.

Vicente de Moraes Ferreira

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: April 16, 2026		By:	/s/ Alberto Mario Griselli
			Alberto Mario Griselli
			Chief Executive Officer

FAQ

What did TIMB announce in this 6-K about Interest on Equity payments?

TIM S.A. advanced the payment date for two previously approved Interest on Equity distributions to April 22, 2026. These payments total R$ 490,000,000.00 and R$ 390,000,000.00 and keep all original conditions and record dates unchanged.

What are the record dates and per-share amounts for TIMB’s Interest on Equity?

The first Interest on Equity uses a March 31, 2025 record date and pays R$ 0.202495716 per share. The second uses a March 23, 2026 record date and pays R$ 0.1632708888 per share, matching values previously disclosed to the market.

How much will TIMB distribute in total Interest on Equity on April 22, 2026?

TIM S.A. will distribute two Interest on Equity tranches totaling R$ 880,000,000.00 on April 22, 2026. One tranche is R$ 490,000,000.00 and the other is R$ 390,000,000.00, reflecting amounts approved earlier by corporate resolutions.

What income tax rates apply to TIMB’s Interest on Equity payments?

TIM S.A. will withhold 15% income tax on the first Interest on Equity and 17.5% on the second. These rates apply at the time of credit, except for shareholders who demonstrate exemption or differentiated taxation under Brazilian rules.

How can TIMB shareholders prove tax exemption or differentiated taxation for these payments?

Eligible TIM S.A. shareholders must send an exemption letter by the respective dates, first by email to bcsf.escrituracao@bradesco.com.br, then mail the original to Banco Bradesco S/A’s Shares and Custody department at its Cidade de Deus address in Osasco.

How will TIMB’s Interest on Equity be paid to shareholders holding book-entry shares?

For shares in custody at CBLC, TIM S.A. will pay Interest on Equity through B3, which passes funds via custody agents. Other shareholders receive via a Bradesco checking account they indicate or at Banco Bradesco S/A branches, depending on their registration.