Company: SUZ
Filing Date: 2025-09-02
Form Type: 424B2
Source: 0001104659-25-086037
Chunk: 58

Company: Suzano S.A.
Filing Date: 2025-09-02
Form: 424B2
Chunk 58
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 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 the partners
therein, persons subject to the alternative minimum tax, or U.S. holders that have a “functional currency” other than the
U.S. dollar.

This summary addresses only
U.S. federal income tax consequences, and does not address consequences arising under U.S. state, local, non-U.S. tax laws, the Medicare
tax on net investment income, special timing rules prescribed under section 451(b) of the Code or from the possible applicability
of U.S. federal gift or estate tax laws. Investors should consult their own tax advisors in determining the tax consequences to them of
holding Notes under such tax laws, as well as the application to their particular situation of the U.S. federal income tax considerations
discussed below. Furthermore, this discussion does not address all of the U.S. federal income tax considerations that may be relevant
to a potential investor whose 2026 Notes or 2027 Notes are repurchased in the Tender Offer, and such persons should consult their own
tax advisors regarding the U.S. federal income tax consequences to them of the redemption of their 2026 Notes or 2027 Notes pursuant to
the Tender Offer and the acquisition of the Notes pursuant to this offering, including the potential for the transactions to be characterized
as an exchange. The Issuer intends for the sale of such Notes pursuant to the Tender Offer to be treated as a sale for cash for U.S. federal
income tax purposes.

<div align='center'>S-38</div>

As used herein, a “U.S.
holder” is a beneficial owner of a Note that, for U.S. federal income tax purposes, is a citizen or resident of the United States
or a U.S. domestic corporation or that otherwise will be subject to U.S. federal income taxation on a net