TIM S A : Aviso aos Acionistas

TIM S.A.

Publicly-Held Company

Corporate Taxpayer's ID (CNPJ/ME): 02.421.421/0001-11

Corporate Registry (NIRE): 33.300.324.631

NOTICE TO THE SHAREHOLDERS

PAYMENT OF INTEREST ON SHAREHOLDERS' EQUITY

TIM S.A. ("TIM" or "Company") (B3: TIMS3; NYSE: TIMB), informs that its Board of Directors approved today, September 12th, 2022, the distribution of R$ 480,000,000.00 (four hundred and eighty million reais) as Interest on Shareholders' Equity.

Payment will be made in two installments, the first to be paid until October 31st, 2022 in the amount of R$ 235,000,000.00 (two hundred and thirty-five million reais), the second to be paid until January 31st, 2023 in the amount of R$ 245,000,000.00 (two hundred and forty and five million reais), without the application of any monetary restatement index, and September 21st, 2022 is the date for identification of shareholders entitled to receive such values. Thus, the shares acquired after that date will be ex- Interest on Shareholders' Equity rights.

1 - INTEREST ON SHAREHOLDERS' EQUITY PER SHARE:

Payment date	Gross value per share	Total amount
10/31/2022	0.097097931	235,000,000.00
01/31/2023	0.101229758	245,000,000.00
Total	0.198327689	480,000,000.00

The amount per share is estimated and may be modified as a result of the disposal of treasury shares to attend the Company's Long-Term Incentive Plan. In this case, the Company will issue a new Notice to the Shareholders informing the final amount per share.

2 - WITHHOLDING TAX:

1. 15% of the Income Tax will be retained (Withholding Income Tax), for the occasion of the credit of Interest on Shareholders' Equity, except for shareholders who have differentiated taxation or who are exempt from taxation.
2. The shareholders mentioned above must prove this condition, within the legal term, by means of an exemption letter, which should be sent first to the electronic address [e-mail]- and, subsequently, the hard copy should be mailed to Banco Bradesco S/A - Cidade de Deus, s/n, Vila Yara - Osasco/SP - CEP: 06029-900 - Prédio Amarelo - Departamento de Ações e custódia - Escrituração de Ativos.

3 - FORMS OF PAYMENT (BOOK-ENTRY SHARES):

1. The Interest on Shareholders' Equity related to shares custody by CBLC (Companhia Brasileira de Liquidação e Custódia) will be paid by B3 S.A. - Brasil, Bolsa, Balcão, which will transfer to the shareholders through custody agents;
2. Checking account indicated by the shareholder at Banco Bradesco S/A;
3. Payment of Interest on Shareholders' Equity by Banco Bradesco S/A branches, in the case of shareholders who do not meet the aforementioned conditions; and
4. Additional information may be obtained at any branches of Banco Bradesco S/A. or through the e-mail address informed on item 2.2.

Rio de Janeiro, September 12th, 2022.

TIM S.A.

Camille Loyo Faria

Chief Financial Officer and

Investor Relations Officer

Classificado como Público