Telefônica Brasil confirms 2026 interest on capital

Telefônica Brasil S.A. confirms the previously declared Interest on Capital (IoC) amount per share, stating that no acquisitions, divestitures, or cancellations of treasury shares occurred under its share buyback program, so the IoC value remains unchanged.

Rhea-AI Filing Summary

Telefônica Brasil S.A. confirms the previously declared Interest on Capital (IoC) amount per share, stating that no acquisitions, divestitures, or cancellations of treasury shares occurred under its share buyback program, so the IoC value remains unchanged.

The Board’s April 15, 2026 decision sets a gross IoC of R$0.11421932485 per share, with withholding income tax of 17.5%, resulting in a net amount of R$0.09423094300 per share for eligible shareholders.

Eligibility is based on the shareholding position at the end of April 27, 2026, after which the shares trade ex-interest, and payment will be made by April 30, 2027 on a date to be defined by the Board.

Key Figures

Gross IoC per share: R$0.11421932485 per share Withholding income tax rate: 17.5% Withholding tax per share: R$0.01998838185 per share +3 more

6 metrics

Gross IoC per share R$0.11421932485 per share Interest on Capital declared on April 15, 2026

Withholding income tax rate 17.5% Standard rate applied to IoC, subject to specific tax treatments

Withholding tax per share R$0.01998838185 per share Tax withheld from gross IoC amount

Net IoC per share R$0.09423094300 per share Net amount after 17.5% withholding tax

Record date for IoC April 27, 2026 Shareholding position date to qualify for IoC

IoC payment deadline April 30, 2027 Payment to be executed by this date, exact date set by Board

Key Terms

Interest on Capital, share buyback program, withholding income tax, ex-interest, +1 more

5 terms

Interest on Capital financial

"the amount per share for the Interest on Capital (“IoC”) deliberated by the Board of Directors"

Interest on capital is the cost a business pays for using money — either money it borrowed or funds provided by owners — and functions like rent paid for that capital. It matters to investors because higher interest payments reduce profits and cash available for dividends or growth, while lower interest costs leave more profit and improve company value; think of it as the price of fueling a company’s operations.

share buyback program financial

"no acquisitions, divestitures or cancellations of shares held in treasury were made under the Company’s Share Buyback Program"

A share buyback program is when a company uses its cash to repurchase its own outstanding shares from the market, reducing the number of shares available to investors. That matters because it can raise the value of remaining shares and signal management's confidence in the business—similar to a bakery buying back unsold loafs to make each remaining loaf represent a larger share of its oven’s output—though buybacks can also affect cash available for other uses.

withholding income tax financial

"Withholding Income Tax (17.5%)¹"

ex-interest financial

"After this date, the shares will be traded as “ex-interest”."

treasury shares financial

"no acquisitions, divestitures or cancellations of shares held in treasury were made"

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.

FAQ

What Interest on Capital is Telefônica Brasil (VIV) paying per share?

Telefônica Brasil will pay a gross Interest on Capital of R$0.11421932485 per share. After applying the standard 17.5% withholding income tax, the net amount shareholders receive is R$0.09423094300 per share, based on the declared IoC decision.

When must investors hold Telefônica Brasil (VIV) shares to receive this IoC?

To receive this Interest on Capital, investors must hold Telefônica Brasil shares on April 27, 2026. The company will use the shareholding position at the end of that date. After April 27, 2026, the shares will trade ex-interest on the market.

How does withholding income tax affect Telefônica Brasil (VIV) IoC payment?

The IoC payment is subject to a 17.5% withholding income tax, reducing the gross R$0.11421932485 per share to a net R$0.09423094300. The note explains this rate may vary for tax treaties, exemptions, or favored tax regimes.

Did Telefônica Brasil (VIV) change its treasury share position before this IoC?

The company states there were no acquisitions, divestitures or cancellations of treasury shares under its share buyback program. Because the treasury share position was unchanged, the previously deliberated IoC amount per share remains exactly the same as originally announced.

When will Telefônica Brasil (VIV) pay this Interest on Capital?

The IoC will be paid by April 30, 2027. The exact payment date within this period will be defined later by Telefônica Brasil’s Board of Directors, but shareholders qualified on April 27, 2026 will receive the IoC by that deadline.

What does ex-interest trading mean for Telefônica Brasil (VIV) shares?

After April 27, 2026, Telefônica Brasil shares will trade as “ex-interest”, meaning new buyers will no longer be entitled to this specific IoC payment. Only shareholders on record at the end of April 27, 2026 will receive the distribution.

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

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Accepted by SEC EDGAR 04/27/2026 - 05:22 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

For the month of April, 2026

Commission File Number: 001-14475

TELEFÔNICA BRASIL S.A.
(Exact name of registrant as specified in its charter)

TELEFONICA BRAZIL S.A. (Translation of registrant’s name into English)

Av. Eng° Luís Carlos Berrini, 1376 -  28º andar
São Paulo, S.P.
Federative Republic of 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 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):

Yes No X 

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 X 

 

TELEFÔNICA BRASIL S.A.

Publicly-held Company

Corporate Taxpayer’s ID (CNPJ/MF) 02.558.157/0001-62

Company Registry (NIRE) 35.3.001.5881-4

NOTICE TO THE MARKET

CONFIRMATION OF THE AMOUNT OF INTEREST ON CAPITAL

DELIBERATED ON APRIL 15, 2026

In continuity to the Notice to Shareholders of April 15, 2026, published in the edition of April 16, 2026, of the newspaper Valor Econômico, Telefônica Brasil S.A. ("Company") announces to its shareholders that no acquisitions, divestitures or cancellations of shares held in treasury were made under the Company’s Share Buyback Program. Thus, the amount per share for the Interest on Capital (“IoC”) deliberated by the Board of Directors on April 15, 2026, remains unchanged as described in the table below:

Type of Payment	Declaration Date	Shareholding Position	Gross Amount per Share (R$)	Withholding Income Tax (17.5%)¹	Net Amount per Share (R$)¹
Interest on Capital	04/15/2026	04/27/2026	0.11421932485	0.01998838185	0.09423094300

The IoC will be paid individually to each shareholder, based on the shareholding position in the Company’s records at the end of April 27, 2026. After this date, the shares will be traded as “ex-interest”. The payment shall be executed by April 30, 2027, on a date to be defined by the Company’s Board.

São Paulo, April 27, 2026.

Rodrigo Rossi Monari

CFO and Investor Relations Officer

Telefônica Brasil – Investor Relations

Email: ir.br@telefonica.com 

https://ri.telefonica.com.br/en

¹ Considers the standard tax rate of 17.5%, which may vary due to international treaties, tax immunities and exemptions, countries with favorable taxation, and privileged tax regimes.

SIGNATURE

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.

			TELEFÔNICA BRASIL S.A.
Date:	April 27, 2026		By:	/s/ João Pedro Carneiro
				Name:	João Pedro Carneiro
				Title:	Investor Relations Director