v3.26.1
Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Taxes [Abstract]  
Schedule of Calculation of Tax Rates
Income tax15.00%
Additional income tax10.00%
Social contribution on net income (1)
20.00%
1) For insurance, capitalization and other financial subsidiaries, the Social contribution on net income is 15% and for the non-financial ones it is 9%.
Schedule of Breakdown of Income Tax and Social Contribution Expense
Breakdown of income tax and social contribution calculation on net income:
Due on operations for the period01/01 to 12/31/202501/01 to 12/31/202401/01 to 12/31/2023
Income / (loss) before income tax and social contribution50,250 47,556 39,700 
Charges (income tax and social contribution) at the rates in effect(22,613)(21,401)(17,865)
Increase / decrease in income tax and social contribution charges arising from:
Share of profit or (loss) of associates and joint ventures1,809 1,478 1,168 
Interest on capital7,626 5,559 5,419 
Other nondeductible expenses net of non taxable income (1)
2,483 4,931 2,593 
Income tax and social contribution expenses(10,695)(9,433)(8,685)
Related to temporary differences
Increase / (reversal) for the period6,294 4,005 2,862 
(Expenses) / income from deferred taxes6,294 4,005 2,862 
Total income tax and social contribution expenses(4,401)(5,428)(5,823)
1) Includes temporary (additions) and exclusions.
Schedule of Deferred Tax Asset Balance and Respective Changes The deferred tax assets balance and its changes, segregated based on its origin and disbursements, are represented by:
12/31/2024Realization / ReversalIncrease12/31/2025
Reflected in income64,636 (20,385)27,370 71,621 
Provision for expected credit loss43,518 (5,664)13,843 51,697 
Related to tax losses and social contribution loss carryforwards2,469 (2,053)97 513 
Provision for profit sharing3,258 (3,258)3,623 3,623 
Provisions6,277 (3,406)2,993 5,864 
Civil lawsuits1,239 (665)641 1,215 
Labor claims3,174 (1,386)1,755 3,543 
Tax and social security obligations1,864 (1,355)597 1,106 
Legal obligations375 (135)140 380 
Adjustments of operations carried out on the futures settlement market787 (787)- - 
Adjustment to fair value of financial assets - At fair value through profit or loss245 (245)15 15 
Provision relating to health insurance operations365 - 120 485 
Other7,342 (4,837)6,539 9,044 
Reflected in stockholders’ equity5,570 (1,882)101 3,789 
Adjustment to fair value of financial assets - At fair value through other comprehensive income4,268 (1,872)95 2,491 
Cash flow hedge392 (10)- 382 
Other910 - 6 916 
Total(1)
70,206 (22,267)27,471 75,410 
1) The balance of deferred tax assets includes the effects brought by Supplementary Law No. 224/25 (Note 33b), which increased the rate of CSLL of certain companies of ITAÚ UNIBANCO HOLDING. This law will take effect in current tax as from April 1, 2026.
12/31/2023Realization / ReversalIncrease12/31/2024
Reflected in income58,714 (17,283)23,205 64,636 
Provision for expected credit loss38,664 (7,436)12,290 43,518 
Related to tax losses and social contribution loss carryforwards2,325 (385)529 2,469 
Provision for profit sharing2,794 (2,794)3,258 3,258 
Provisions5,869 (2,354)2,762 6,277 
Civil lawsuits1,227 (730)742 1,239 
Labor claims2,867 (1,509)1,816 3,174 
Tax and social security obligations1,775 (115)204 1,864 
Legal obligations279 (15)111 375 
Adjustments of operations carried out on the futures settlement market- - 787 787 
Adjustment to fair value of financial assets - At fair value through profit or loss755 (755)245 245 
Provision relating to health insurance operations395 (30)- 365 
Other7,633 (3,514)3,223 7,342 
Reflected in stockholders’ equity2,954 (244)2,860 5,570 
Adjustment to fair value of financial assets - At fair value through other comprehensive income2,022 (244)2,490 4,268 
Cash flow hedge108 - 284 392 
Other824 - 86 910 
Total61,668 (17,527)26,065 70,206 
Deferred income tax and social contribution assets and liabilities are recorded in the balance sheet offset by a taxable entity and amounting to R$ 63,486 (R$ 58,859 at 12/31/2024) and R$ 491 (R$ 603 at 12/31/2024), respectively.
II - The deferred tax liabilities balance and its changes are represented by:
12/31/2024Realization / reversalIncrease12/31/2025
Reflected in income9,065 (4,670)5,524 9,919 
Supervenience of depreciation of finance lease107 (9)- 98 
Adjustment of deposits in guarantee and provisions1,754 (722)657 1,689 
Post-employment benefits260 (37)34 257 
Adjustments of operations carried out on the futures settlement market- - 185 185 
Adjustment to fair value of financial assets - At fair value through profit or loss3,538 (3,538)3,763 3,763 
Taxation of results abroad – capital gains764 (25)9 748 
Other2,642 (339)876 3,179 
Reflected in stockholders’ equity2,885 (764)375 2,496 
Adjustment to fair value of financial assets - At fair value through other comprehensive income2,881 (764)372 2,489 
Post-employment benefits4 - 3 7 
Total (1)
11,950 (5,434)5,899 12,415 
1) The balance of deferred tax liabilities includes the effects brought by Supplementary Law No. 224/25 (Note 33b), which increased the rate of CSLL of certain companies of ITAÚ UNIBANCO HOLDING. This law will take effect in current tax as from April 1, 2026.
12/31/2023Realization / reversalIncrease12/31/2024
Reflected in income7,148 (2,368)4,285 9,065 
Supervenience of depreciation of finance lease130 (23)- 107 
Adjustment of deposits in guarantee and provisions1,572 (9)191 1,754 
Post-employment benefits15 (15)260 260 
Adjustments of operations carried out on the futures settlement market416 (416)- - 
Adjustment to fair value of financial assets - At fair value through profit or loss1,450 (1,450)3,538 3,538 
Taxation of results abroad – capital gains740 - 24 764 
Other2,825 (455)272 2,642 
Reflected in stockholders’ equity1,389 (147)1,643 2,885 
Adjustment to fair value of financial assets - At fair value through other comprehensive income1,381 (143)1,643 2,881 
Post-employment benefits8 (4)- 4 
Total8,537 (2,515)5,928 11,950 
Schedule of Realization and Present Value of Tax Credits and From Provision for Deferred Income Tax and Social Contribution The estimate of realization and present value of deferred tax assets and deferred tax liabilities are:
Deferred tax assetsDeferred tax liabilitiesNet deferred taxes
Realization yearTemporary differences%Tax loss / social contribution
loss carryforwards		%Total%%%
202617,848 23.8%508 99.0%18,356 24.3%(1,139)9.2%17,217 27.3%
202710,849 14.5%- -10,849 14.4%(478)3.9%10,371 16.5%
20287,658 10.2%1 0.2%7,659 10.2%(538)4.3%7,121 11.3%
20296,017 8.0%1 0.2%6,018 8.0%(1,355)10.9%4,663 7.4%
20305,710 7.6%2 0.4%5,712 7.6%(659)5.3%5,053 8.0%
After 203026,815 35.9%1 0.2%26,816 35.5%(8,246)66.4%18,570 29.5%
Total74,897 100.0%513 100.0%75,410 100.0%(12,415)100.0%62,995 100.0%
Present value (1)
60,235 484 60,719 (8,878)51,841 
1) The average funding rate, net of tax effects, was used to determine the present value.
Schedule of Tax Liabilities Tax liabilities
Note12/31/202512/31/2024
Taxes and contributions on income payable6,436 4,364 
Deferred tax liabilities24b II491 603 
Other4,655 6,378 
Total11,582 11,345 
Current9,895 8,444 
Non-current1,687 2,901