v3.26.1
INCOME AND SOCIAL CONTRIBUTION TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]  
Disclosure of temporary difference, unused tax losses and unused tax credits
12/31/202512/31/2024
Tax loss carried forward
982,480 
796,831 
Negative tax basis of social contribution carried forward
381,600 
307,143 
Assets - temporary differences
Provision for judicial liabilities
269,757 
324,873 
Operating provisions
559,288 
515,779 
Provisions for other losses
619,567 
547,242 
Employee benefit plans
251,990 
245,331 
Exchange rate variations
3,443,822 
7,385,034 
Derivatives losses (“MtM”)(1)
 
2,230,835 
Amortization of fair value adjustments arising from business combinations
620,973 
625,745 
Unrealized profit on inventories
237,740 
539,157 
Leases (1)
541,431 
606,944 
7,908,648 
14,124,914 
 Liabilities - temporary differences
Goodwill - tax benefit on unamortized goodwill
1,878,119 
1,589,887 
Property, plant and equipment - deemed cost
985,901 
1,066,883 
Depreciation for tax-incentive reason (2)
668,603 
733,640 
Capitalized loan costs
937,829 
947,482 
Fair value of biological assets
1,425,535 
1,317,095 
Deferred taxes, net of fair value adjustments
313,464 
342,141 
Tax credits - gains from tax lawsuit (exclusion of ICMS from the PIS and COFINS basis)
115,003 
137,928 
Derivatives gains (“MtM”) (1)
66,308 
 
Other temporary differences
13,872 
18,439 
6,404,634 
6,153,495 
Non-current assets
1,504,014 
7,984,015 
Non-current liabilities
 
12,596 
(1)The Company presents a net balance of derivatives and leases, as gains and losses from deferred taxes are offset simultaneously. For the derivatives line, the passive temporary difference was R$3,065,768 and asset temporary difference of R$3,001,133 (passive temporary difference was R$1,321,614 and asset temporary difference of R$3,552,449 as of December 31, 2024). For the lease line, the passive temporary difference was R$1,767,605 and asset temporary difference was R$2,309,036 (passive temporary difference was R$1,763,847 and asset temporary difference was R$2,370,791 as of December 31, 2024).
(2)Tax depreciation is taken as a benefit only in the income tax calculation bases.
Summary of Tax Credit Carryforwards
 12/31/202512/31/2024
Tax loss carried forward
3,929,920 
3,187,324 
Negative tax basis of social contribution carried forward
4,240,000 
3,412,700 
Disclosure of deferred taxes
12/31/202512/31/2024
Opening balance
7,971,419 
533,836 
Tax loss carried forward
185,649 
(413,137)
Negative tax basis of social contribution carried forward
74,457 
(149,887)
Provision for judicial liabilities
(55,116)
715 
Operating provisions and other losses
122,493 
93,545 
Exchange rate variation
(3,941,212)
5,000,881 
Derivative (gains) losses (“MtM”)
(2,297,143)
2,908,925 
Amortization of fair value adjustments arising from business combinations
23,905 
193 
Unrealized profit on inventories
(301,417)
387,579 
Leases
(65,513)
250,834 
Goodwill - tax benefit on unamortized goodwill
(288,232)
(288,233)
Property, plant and equipment - deemed cost
80,982 
70,600 
Depreciation accelerated for tax-incentive reason
65,037 
66,217 
Capitalized loan costs
9,653 
(307,419)
Fair value of biological assets
(108,440)
(201,663)
Credits on exclusion of ICMS from the PIS/COFINS tax base
22,925 
12,763 
Other temporary differences
4,567 
5,670 
Closing balance
1,504,014 
7,971,419 
Disclosure of Reconciliation of Effects of Income Tax and Social Contribution on Profit or Loss
12/31/202512/31/202412/31/2023
Net income (loss) before taxes
20,411,174
(13,111,053)
17,997,216
Income tax and social contribution benefit (expense) at statutory nominal rate of 34%
(6,939,799)
4,457,758
(6,119,053)
Tax effect on permanent differences
Impact of the taxation difference on profit of associates in Brazil and abroad (1)
(323,634)
484,717
1,688,656
Equity method
(32,580)
(4,707)
(6,589)
Thin capitalization
(46,796)
Interest on own capital
850,000
510,000
Credit related to Reintegra Program
11,449
11,896
7,176
Director bonuses
(26,950)
(9,587)
(4,907)
Tax incentives (Note 12.3)
289,309
336,541
128,650
Other (additions)/exclusions permanent
48,718
(60,271)
(47,972)
(6,973,487)
6,066,347
(3,890,835)
Income tax
Current
(409,896)
(999,421)
(352,577)
Deferred
(4,733,439)
5,482,647
(2,561,991)
(5,143,335)
4,483,226
(2,914,568)
Social Contribution
Current
(108,483)
(366,178)
(42,815)
Deferred
(1,721,669)
1,949,299
(933,452)
(1,830,152)
1,583,121
(976,267)
Income and social contribution benefits (expenses) on the period
(6,973,487)
6,066,347
(3,890,835)
(1)The difference in the taxation of subsidiaries is substantially due to the differences between the nominal tax rates in Brazil and those of subsidiaries located abroad.
Disclosure of Tax Incentives
The Company benefits from a tax incentive for partial reduction of the income tax obtained from operations carried out in areas under the jurisdiction of the Northeast Development Superintendence (“SUDENE”) and the Superintendence of Amazon Development (“SUDAM”). The IRPJ reduction incentive is calculated based on the activity profits (exploitation profits) and considers the allocation of the operating profit based on the incentive production levels for each product.
Area/RegionsCompanyMaturity
Northeast Development Superintendence (“SUDENE”)


Aracruz (ES)

Portocel
2030
Aracruz (ES)

Suzano
2031
Imperatriz (MA)

Suzano
2032
Mucuri (BA)

Suzano
2032
São Luís (MA)

Itacel
2033
Eunápolis (BA)
Veracel
2033
Superintendence of Amazon Development (“SUDAM”)


Belém (PA)

Suzano
2034