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

    <schemaVersion>X0607</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2026-03-18</periodOfReport>

    <dateOfOriginalSubmission>2026-03-19</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000917851</issuerCik>
        <issuerName>Vale S.A.</issuerName>
        <issuerTradingSymbol>VALE</issuerTradingSymbol>
        <issuerForeignTradingSymbol>VALE3</issuerForeignTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0002119930</rptOwnerCik>
            <rptOwnerName>Gasparino da Silva Marcelo</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerNonUSAddressFlag>true</rptOwnerNonUSAddressFlag>
            <rptOwnerStreet1>PRAIA DE BOTAFOGO 186</rptOwnerStreet1>
            <rptOwnerStreet2>19TH FLOOR BOTAFOGO</rptOwnerStreet2>
            <rptOwnerCity>RIO DE JANEIRO</rptOwnerCity>
            <rptOwnerNonUSStateTerritory>RIO DE JANEIRO</rptOwnerNonUSStateTerritory>
            <rptOwnerCountry>D5</rptOwnerCountry>
            <rptOwnerZipCode>22250145</rptOwnerZipCode>
            <rptOwnerStateDescription>BRAZIL</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Shares</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>25337</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By M Gaspa Corp.</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Put Option (right to sell)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>15</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2026-02-18</value>
            </exerciseDate>
            <expirationDate>
                <value>2026-09-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Shares</value>
                    <footnoteId id="F1"/>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>25000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By M Gaspa Corp.</value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The Common Shares may be represented by American Depositary Shares, each of which represents the right to receive one Common Share of Vale S.A.</footnote>
    </footnotes>

    <remarks>Exhibit 24 - Power of Attorney</remarks>

    <ownerSignature>
        <signatureName>/s/ Thiago Kiill Lofiego</signatureName>
        <signatureDate>2026-03-31</signatureDate>
    </ownerSignature>
</ownershipDocument>
