Company: PBR
Filing Date: 2025-09-03
Form Type: 424B2
Source: 0001104659-25-086714
Chunk: 75

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-09-03
Form: 424B2
Chunk 75
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 rules to their investment in the Notes, including the application of the rules to
their particular circumstances.

<div align='center'>S-52</div>

Information Reporting and Backup Withholding

Information returns will be
filed with the IRS in connection with payments on the Notes made to, and the proceeds of dispositions of Notes effected by, a holder that
is a United States person (as defined in the Code). In addition, United States persons may be subject to backup withholding in respect
of such amounts if they do not provide their taxpayer identification numbers to the person from whom they receive payments. Investors
who are not United States persons may be required to comply with applicable certification procedures to establish an exemption from such
information reporting requirements and backup withholding. The amount of any backup withholding from a payment to a holder will be allowed
as a credit against the holder’s U.S. federal income tax liability and may entitle the holder to a refund, provided that the required
information is timely furnished to the IRS.

Brazilian Tax Considerations

The following discussion is
a summary of the Brazilian tax considerations relating to an investment in the Notes by a non-resident of Brazil. This discussion is based
on the tax laws of Brazil as in effect on the date of this prospectus supplement and is subject to any change in Brazilian law that may
come into effect after such date. The information set forth below is intended to be a general discussion only and does not address all
possible tax consequences relating to an investment in the Notes.

PROSPECTIVE INVESTORS SHOULD CONSULT THEIR OWN TAX ADVISERS AS TO THE CONSEQUENCES OF PURCHASING THE NOTES, INCLUDING, WITHOUT LIMITATION, THE CONSEQUENCES OF THE RECEIPT OF INTEREST AND THE SALE OR OTHER DISPOSITION OF THE NOTES OR COUPONS.

Payments in Respect of the Notes, and Sale or Other Disposition of Notes

Generally, an individual,
entity, trust or organization that is domiciled for tax purposes outside Brazil (a “Non-Resident”) is subject to income tax
in Brazil only when income is derived from a Brazilian source or when the transaction giving rise to such earnings involves assets located
in Brazil. Therefore, based on the fact that PGF is considered to be domiciled abroad for tax purposes, any interest, gains, fees, commissions,
expenses and any other income paid by PGF in respect of the Notes it issues to Non-Resident holders should not be subject to withholding
or deduction in respect of Brazilian