Company: BBD
Filing Date: 2025-05-30
Form Type: 6-K
Source: 0001292814-25-002283
Chunk: 82

Company: BANK BRADESCO
Filing Date: 2025-05-30
Form: 6-K
Chunk 82
---
, IOF on loans is not levied on loans where the lender is located abroad,
and the borrower is in Brazil.

Insurance transactions

IOF on
insurance levied on insurance operations has as its taxable event the receipt of premium. Applicable rates are as follows:

| · | 0.0% on: (i) reinsurance operations; (ii) operations related to mandatory insurance, linked to residential                                     
 housing loans granted by an agent of the national housing system (SFH); (iii) insurance operations for export credits and international        
 merchandise transportation; (iv) insurance operations entered into Brazil, related to the cover for risks relating to the launch and operation 
 of the satellites Brasilsat I and II; (v) aeronautical insurance and civil liability of airlines; (vi) premiums intended to finance life       
 insurance plans with survival coverage; and (vii) guarantee insurance;                                                                         |

| · | 0.38% of premiums paid, in the case of life insurance and similar policies, for personal or workplace                                 
 accidents, including mandatory insurance for personal injuries caused by vehicles or ships or cargo to persons transported or others; |

| · | 2.38% private health insurance business; and |

| · | 7.38% for all other insurance transactions. |

Income and social contribution taxes on income

Federal
taxes on company profits include two components, income tax known as IRPJ and tax on net income, known as Social Contribution or CSLL,
both calculated on the adjusted net income. Income tax charges are calculated based on a rate of 15.0% plus a surcharge of 10.0% on taxable
income exceeding R$240 thousand per annum, corresponding to a combined rate of approximately 25.0%. Social contribution tax payable by
the majority of financial institutions is calculated based on a rate of 15% as of January 1, 2019.

However,
with the enactment of Constitutional Amendment No. 103/19, as of March 1, 2020, the banks of any kind and the development agencies began
to be subject to the increased rate of 20%. On March 1, 2021, Provisional Measure No. 1,034/21 was enacted, which increases the rates
for Social Contribution by 5% for the majority of financial institutions (including banks of any kind) during the period from July 1,
2021 to December 31, 2021. Provisional Measure No.