Company: PBR
Filing Date: 2025-09-03
Form Type: 424B2
Source: 0001104659-25-086714
Chunk: 81

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-09-03
Form: 424B2
Chunk 81
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 effect on the date hereof, including,
for the avoidance of doubt, the tax rates applicable on the date hereof, and all of which are subject to change or to different interpretation,
possibly with retroactive effect. Any such change may invalidate the contents of this section, which will not be updated to reflect such
change. Where this section refers to “the Netherlands” and “Dutch” it refers only to the part of the Kingdom of
the Netherlands located in Europe. In addition, this section is based on the assumption that the Notes issued by PGF do not qualify as
equity for Dutch tax purposes.

<div align='center'>S-55</div>

This section does not describe
the potential Dutch tax consequences arising from the Dutch Minimum Tax Act 2024 (Wet minimumbelasting 2024; the Dutch implementation
of Directive (EU) 2022/2523) which may be relevant for a holder of Notes.

This section is intended as general information only, it does not constitute tax or legal advice and it does not purport to describe all possible Dutch tax considerations or consequences that may be relevant to a holderand does not purport to deal with the tax consequences
applicable to all categories of investors, some of which may be subject to special rules. In view of its general nature, it should be
treated with appropriate caution.

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.

For Dutch tax purposes, a
holder of Notes may include, without limitation:

| · | an owner of one or more Notes who, in addition                      
 to the title to such Notes, has an economic interest in such Notes; |

| · | a person or an entity that holds the entire economic 
 interest in one or more Notes;                       |

| · | a person or an entity that holds an interest                                                                                          
 in an entity, such as a partnership or a mutual fund, that is transparent for Dutch tax purposes, the assets of which comprise one or 
 more Notes; and                                                                                                                       |

| · | a person who or an entity that does not have                                                                                           
 the legal title to the Notes, but to whom the Notes are attributed based either on such person or entity holding a beneficial interest 
 in the Notes or based on specific statutory