TIM S.A. (NYSE: TIMB) sets R$400M interest-on-equity payout
Rhea-AI Filing Summary
TIM S.A. will distribute R$ 400,000,000.00 as Interest on Shareholders’ Equity approved by the board on June 17, 2026. The estimated gross amount is R$ 0.1674573219 per share, which may change depending on the number of treasury shares under the current buyback program.
Shareholders of record on June 22, 2026 are entitled to receive the payment, and shares trade ex-rights after that date. The payment will be made by July 22, 2026, with 17.5% withholding income tax applied except for shareholders with exempt or differentiated tax status who provide documentation by the record date.
Positive
- None.
Negative
- None.
Insights
TIM S.A. declares a sizeable interest-on-equity cash distribution with standard Brazilian tax treatment.
TIM S.A. is allocating R$ 400,000,000.00 as Interest on Shareholders’ Equity, an alternative to traditional dividends in Brazil that is generally tax-deductible for the company. The estimated per-share amount is R$ 0.1674573219, subject to minor adjustment from treasury share movements.
Entitlement is set by the June 22, 2026 record date, with payment by July 22, 2026. A 17.5% withholding income tax will be applied except where shareholders document exempt or differentiated status. Actual cash received at the investor level will therefore depend on each holder’s tax classification and custody arrangements.
Key Figures
Key Terms
Withholding Income Tax financial
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: June 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 – 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, June 17, 2026, the distribution of R$ 400,000,000.00 (four hundred million reais) as Interest on Shareholders’ Equity.
The payment will be made by July 22nd, 2026, and June 22nd, 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:
| Gross value per share | Total amount | |
| Interest on Shareholders’ Equity | R$ 0.1674573219 | R$ 400,000,000.00 |
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. 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 June 22nd, 2026 by means of an exemption letter, which should be sent first to the electronic address – bcfs.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, June 17th, 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: June 17, 2026 | By: | /s/ Alberto Mario Griselli | |
| Alberto Mario Griselli | |||
| Chief Executive Officer | |||