TIM S A : PAYMENT OF INTEREST ON SHAREHOLDERS’ EQUITY - Form 6-K

PAYMENT OF INTEREST ON SHAREHOLDERS' EQUITY

TIM S.A. ("TIM" or "Company") (B3: TIMS3; NYSE: TIMB), informs that its Board of Directors approved today, April 19^th, 2023, the distribution of R$ 230,000,000.00 (two hundred thirty million reais) as Interest on Shareholders' Equity.

Payment will be made by May 9^th, 2023, and April 25^th, 2023 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:

	Gross value per share	Total amount
Interest on Shareholders' Equity	R$ 0.095010222	R$ 230,000,000.00

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:

2.1. 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.

2.2. The shareholders mentioned above must prove this condition by April 25^th, 2023 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):

3.1. 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;

3.2. Checking account indicated by the shareholder at Banco Bradesco S/A;

3.3. 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

3.4. 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, April 19^th, 2022.

TIM S.A.

Alberto Mario Griselli

Chief Executive Officer and

Investor Relations Officer