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

    <schemaVersion>X0609</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2026-05-04</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0002119915</rptOwnerCik>
            <rptOwnerName>Pereira Murat do Pillar Samanta</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>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Officer, People</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Shares</value>
            </securityTitle>
            <transactionDate>
                <value>2026-05-04</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness></transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>2053</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>15.89</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>49660</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">For purposes of this Form 4, a conversion rate of BRL 4.9581 for each USD 1.00 was used.</footnote>
        <footnote id="F2">Includes 10,464 Common Shares that are represented by RSUs granted on April 1, 2026, and RSUs previously granted, in 2024 and 2025. 6,938 RSUs vest on March 1, 2027, 7,428 RSUs vest on March 1, 2028 and 10,464 vest on April 1, 2029. Each RSU represents a contingent right to receive one Common Share of Vale S.A. upon settlement.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Samanta Pereira Murat do Pillar</signatureName>
        <signatureDate>2026-06-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
