Company: SUZ
Filing Date: 2025-09-04
Form Type: 424B2
Source: 0001104659-25-087376
Chunk: 55

Company: Suzano S.A.
Filing Date: 2025-09-04
Form: 424B2
Chunk 55
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 a Títulos e Valores Mobiliários), or IOF/Exchange, due on the conversion of reais
into foreign currency and on the conversion of foreign currency into reais. The current applicable rates for most types of foreign exchange
transactions is 0.38% for the inflow of funds into Brazil and 3.5% for the outflow of funds from Brazil. However, other rates apply to
specific types of transactions.

Stamp, Transfer or Similar Taxes

Generally, there is no stamp,
transfer or other similar tax in Brazil with respect to the transfer, assignment or sale of any debt instrument outside Brazil (including
the Notes) nor any inheritance, gift or succession tax applicable to the ownership, transfer or disposition of the Notes, except for
gift and inheritance taxes imposed in some states of Brazil on gifts and bequests by individuals or entities not domiciled or residing
in Brazil to individuals or entities domiciled or residing within such Brazilian states.

Prospective purchasers of Notes are advised to consult with their tax advisors as to the consequences under the tax laws of the country of which they are residents, of a purchase of Notes, including, but not limited to, the consequences of receipt of interest or capital gain and sale redemption of Notes.

Certain United States Federal Income Tax Considerations

The following is a summary
of certain U.S. federal income tax considerations that may be relevant to U.S. holders (as defined below). This summary is based on provisions
of the U.S. Internal Revenue Code of 1986, as amended (the “”), applicable Treasury regulations, laws, rulings
and decisions now in effect, all of which are subject to change, possibly with retroactive effect. This summary deals only with beneficial
owners of Notes that will hold Notes as capital assets and acquired Notes upon original issuance at their original issue price. This
summary does not address particular tax considerations that may be applicable to investors that are subject to special tax rules, such
as banks, tax-exempt entities, insurance companies, regulated investment companies, dealers in securities or currencies, traders in securities
electing to mark to market, persons that will hold Notes as a position in a “straddle” or conversion transaction, or as part
of a “synthetic security” or other integrated financial transaction, U.S. expatriates, nonresident alien individuals present
in the United States for more than 182 days in a taxable year, entities or arrangements taxed as partnerships for U.S. federal income
tax purposes or