Telefônica Brasil (VIV) confirms per-share Interest on Capital and record date

Rhea-AI Filing Summary

Telefônica Brasil S.A. is confirming the per-share amount of Interest on Capital it previously approved. The board maintained the gross IoC at R$0.18775779427 per share, with withholding income tax of 17.5% (R$0.03285761400) and a net amount of R$0.15490018027 per share.

No acquisitions, divestitures or cancellations of treasury shares occurred under the Company’s share buyback program, so the IoC calculation was not adjusted. Shareholders of record at the end of May 27, 2026 will receive the IoC, and the shares will trade ex-interest from the next trading day. Payment will be made by April 30, 2027 on a date to be set by the board.

Key Figures

Gross IoC per share: R$0.18775779427 per share Withholding income tax rate: 17.5% Tax amount per share: R$0.03285761400 per share +3 more

6 metrics

Gross IoC per share R$0.18775779427 per share Interest on Capital declared on May 15, 2026

Withholding income tax rate 17.5% Standard rate applied to IoC per share

Tax amount per share R$0.03285761400 per share Withholding income tax on IoC

Net IoC per share R$0.15490018027 per share Amount received by shareholders after tax

IoC record date May 27, 2026 Shareholding position determining IoC entitlement

Latest payment date April 30, 2027 Deadline by which IoC will be paid

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"

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”."

foreign private issuer regulatory

"REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16"

A foreign private issuer is a company organized outside the United States that meets tests showing it is primarily foreign-controlled and therefore qualifies for a different set of U.S. reporting rules. For investors, that means the company files less frequent or differently formatted disclosures with U.S. regulators and may follow home-country accounting and governance practices, so buying its stock is like dining at a well-reviewed restaurant that follows its home kitchen’s rules instead of the local menu — you get access but should check what standards apply.

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

For the month of May, 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 MAY 15, 2026

In continuity to the Notice to Shareholders of May 15, 2026, published in the edition of May 18, 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 May 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	05/15/2026	05/27/2026	0.18775779427	0.03285761400	0.15490018027

The IoC will be paid individually to each shareholder, based on the shareholding position in the Company’s records at the end of May 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, May 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:	May 27, 2026		By:	/s/ João Pedro Carneiro
				Name:	João Pedro Carneiro
				Title:	Investor Relations Director

FAQ

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

Telefônica Brasil will pay a gross Interest on Capital of R$0.18775779427 per share. After applying 17.5% withholding income tax of R$0.03285761400, shareholders will receive a net IoC of R$0.15490018027 per share, subject to specific tax situations.

What is the record date for Telefônica Brasil (VIV) Interest on Capital?

The record date is the end of May 27, 2026, based on the Company’s shareholder records. Investors holding shares at that date will be entitled to receive the Interest on Capital. From the next trading day, the shares will trade ex-interest on the exchange.

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

Telefônica Brasil plans to pay the Interest on Capital by April 30, 2027. The exact payment date within this period will be defined later by the board of directors and then applied to all shareholders entitled as of the record date.

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

The Company applies a standard 17.5% withholding income tax on the gross Interest on Capital. This results in R$0.03285761400 tax per share and a net IoC of R$0.15490018027. Actual tax treatment may differ due to treaties, immunities or special regimes.

Did Telefônica Brasil (VIV) adjust IoC due to its share buyback program?

The Company did not adjust the Interest on Capital amount because no acquisitions, divestitures or cancellations of treasury shares occurred. With no share movements under the buyback program, the originally approved IoC per share remains exactly as previously announced to shareholders.

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

Ex-interest means new buyers after the record date will not receive the declared Interest on Capital. For Telefônica Brasil, shares become ex-interest immediately after May 27, 2026, so only investors holding shares at that date will receive the IoC payment later.