<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0609</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2026-06-23</periodOfReport>

    <issuer>
        <issuerCik>0001826168</issuerCik>
        <issuerName>TIM S.A.</issuerName>
        <issuerTradingSymbol>TIMB</issuerTradingSymbol>
        <issuerForeignTradingSymbol>TIMS3</issuerForeignTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0002118923</rptOwnerCik>
            <rptOwnerName>Viegas Marques Andrea Palma</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerNonUSAddressFlag>true</rptOwnerNonUSAddressFlag>
            <rptOwnerStreet1>JOAO CABRAL DE MELO NETO AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>850 - SOUTH TOWER - 12TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>RIO DE JANEIRO</rptOwnerCity>
            <rptOwnerNonUSStateTerritory>BRAZIL</rptOwnerNonUSStateTerritory>
            <rptOwnerCountry>D5</rptOwnerCountry>
            <rptOwnerZipCode>22775-057</rptOwnerZipCode>
            <rptOwnerStateDescription>BRAZIL</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>false</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Shares</value>
            </securityTitle>
            <transactionDate>
                <value>2026-06-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>35000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>4.32</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>83259</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The price reported in Column 4 is a weighted average price. These shares were sold in multiple transactions at prices ranging from $4.31 to $4.33, inclusive. The Reporting Person undertakes to provide to the Issuer, any security holder of the Issuer or the staff of the Securities Exchange Commission, upon request, full information regarding the number of shares sold at each separate price within the range set forth in this Form 4.</footnote>
    </footnotes>

    <remarks>All prices were converted from Brazilian Real (BRL) to U.S. Dollars (USD) based on the closing foreign exchange rate for the applicable transaction date as follows: USD 1.00 = BRL 5.17 on June 23, 2026.</remarks>

    <ownerSignature>
        <signatureName>/s/ Andrea Palma Viegas Marques</signatureName>
        <signatureDate>2026-06-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
